Legal Opinion
Commonwealth v. Eastern Motor Express, Inc.
Supreme Court of Pennsylvania
Decided December 30, 1959No. Appeals, 20 and 21PublishedCited by 17 opinions
1Opinion of the Court
Opinion by
Me. Justice Bell,
These appeals were heard and will be considered together. The question involved may be thus stated: Is the tax imposed on each of these defendants by the Corporation Income Tax Law of 1951* valid and Constitutional. The lower Court held the Act to be unconstitutional.
The facts must necessarily be stated at length. We quote with approval the following excerpts from the able comprehensive opinion of President Judge Neely:
“1. Eastern Motor Express, Inc. is an Indiana corporation having its principal office at Terre Haute, Indiana.
“2. Defendant is engaged in…
2Cases cited43 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
38 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- G. Fish v. Twp of Lower Merion, Aplt.Supreme Court of Pennsylvania · 2015
- Airpark International I v. Interboro School DistrictCommonwealth Court of Pennsylvania · 1996
- Shelly Funeral Home, Inc. v. Warrington TownshipSupreme Court of Pennsylvania · 2012
- First Federal Savings & Loan Ass'n v. CommonwealthSupreme Court of Pennsylvania · 1987
- C. I. Whitten Transfer Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1978
12 more not listed; retrieve them via the Exa API.