Legal Opinion
Commonwealth v. Lentz
Supreme Court of Pennsylvania
Decided September 25, 1945No. Appeal, 7PublishedCited by 36 opinions
1Opinion of the Court
Opinion by
Me. Justice Jones,
The question raised on this appeal is whether a defense to the merits of an assessment for unemployment compensation contributions, made under Sec. 304 of the Unemployment Compensation Act of 1936 1 (43 P. S. § 784), may be interposed to a scire facias issued upon a lien duly entered on the assessment after the time allowed by statute for questioning it had expired and it had become final. The learned court below in banc (one judge dissenting) held that it could be. With that conclusion, we cannot agree.
Sec. 304 of the Unemployment Compensation Act requires each…
2Cases cited6 opinions
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- McMillen v. AndersonSupreme Court of the United States · 1877
- Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
- Palmer v. McMahonSupreme Court of the United States · 1890
- Hodge v. Muscatine CountySupreme Court of the United States · 1905
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3Cited by36 opinions
- Oteri AppealSupreme Court of Pennsylvania · 1953
- Daniels v. CommonwealthCommonwealth Court of Pennsylvania · 1973
- Georgia-Pacific Corp. v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1993
- Commonwealth v. Wheeling-Pittsburgh Steel Corp.Commonwealth Court of Pennsylvania · 1975
- Pittsburgh Coal Co. v. Forward Township School DistrictSupreme Court of Pennsylvania · 1951
31 more not listed; retrieve them via the Exa API.