Legal Opinion
Fleet Pizza, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided September 15, 1988No. Appeals 1556 C.D. 1986, 2707 C.D. 1986 and 3228 C.D. 1986PublishedCited by 9 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
The Commonwealth has filed exceptions to our order and opinion filed March 3, 1988 in the above-captioned matter1 wherein we reversed a decision of the *465Board of Finance and Revenue (Board) which sustained a use tax assessment against Fleet Pizza, Inc., t/a Dominos Pizza (Fleet) and a sales and use tax assessment against S&M Pizza, Ltd., t/a Dominos Pizza (S&M).2 We will overrule the Exceptions and direct that judgment be entered in favor of Fleet and S&M.
As will appear in our prior opinion in this matter, taxpayers conduct a pizza business. Extensive stipulations of…
2Cases cited6 opinions
- Amstar Corporation v. Domino's Pizza, Inc. And Atlanta Pizza, Inc., Pizza Enterprises, Inc. And Pizza Services, Inc., Hanna Creative Enterprises, Inc.Court of Appeals for the Fifth Circuit · 1980
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- CRH Catering Co., Inc. v. Com. of Pa.Commonwealth Court of Pennsylvania · 1987
- Department of Revenue v. To Your Door Pizza, Inc.Court of Appeals of Kentucky · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- American Airlines, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1995
- Arizona Department of Revenue v. Blue Line Distributing, Inc.Court of Appeals of Arizona · 2002
- Covenco, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1990
- American Airlines, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1995
- City of Scranton v. Krispy Kreme Donuts, Pennsylvania Court of Common Pleas, Lackawanna County1990
4 more not listed; retrieve them via the Exa API.