Legal Opinion
Unisys Corp. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided March 12, 1999PublishedCited by 12 opinions
1Opinion of the Court
LEADBETTER, Judge.
Unisys Corporation petitions for review of three orders of the Board of Finance and Revenue (Board) which affirmed the Department of Revenue’s (Department) settlement of Unisys’ 1986 franchise tax and Sperry Corporation’s 1 1985 and 1986 franchise tax. The Pennsylvania franchise tax, which is imposed on the capital stock value of every out of state corporation that does business within Pennsylvania, is designed to tax business activity conducted within the Commonwealth only. Section 602(b) of the Tax Reform Code of 1971 (Tax Code), Act of March 4, 1971, P.L. 6, as amended,…
2Cases cited13 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Shawnee Development, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2002
- Unisys Corp. v. COM., BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2002
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Shawnee Development, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2000
- State, Commercial Fisheries Entry Commission v. CarlsonAlaska Supreme Court · 2008
7 more not listed; retrieve them via the Exa API.