Legal Opinion
SmithKline Beckman Corp. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided October 11, 1984No. Appeal, No. 593 C.D. 1982PublishedCited by 32 opinions
1Opinion of the Court
Opinion by
Judge Rogers,
SmithKline Beckman Corporation (SmithKline), a Pennsylvania business corporation doing business in this and other states, has appealed from an order of the Board of Finance and Revenue sustaining the Department of Revenue’s resettlement of its capital stock tax for the year ending December 1977 by which the Department included $53,969,534 of dividends and $56,446 of interest on United States obligations received by SmithKline in the numerator and denominator of the sales factor described by Section 401(3)2. (a) (15) of the Tax Reform Code of 1971 (Tax Reform Code), Act…
2Cases cited16 opinions
- Uniontown Area School District v. Pennsylvania Human Relations CommissionSupreme Court of Pennsylvania · 1973
- American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
- Commonwealth v. Harmar Coal Co.Supreme Court of Pennsylvania · 1973
- Commonwealth v. Koppers Co.Supreme Court of Pennsylvania · 1959
- Good v. WohlgemuthCommonwealth Court of Pennsylvania · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Popowsky v. Pennsylvania Public UtilitySupreme Court of Pennsylvania · 1997
- Tool Sales & Service Co. v. CommonwealthSupreme Court of Pennsylvania · 1993
- Philadelphia Suburban Corp. v. CommonwealthSupreme Court of Pennsylvania · 1993
- Welded Tube Co. of America v. CommonwealthCommonwealth Court of Pennsylvania · 1986
- Philadelphia Suburban Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1992
27 more not listed; retrieve them via the Exa API.