Legal Opinion
Commonwealth v. Lukens
Supreme Court of Pennsylvania
Decided May 22, 1933No. Appeal, 39PublishedCited by 26 opinions
1Opinion of the Court
Opinion by
Mr. Justice Maxey,
June 30, 1933:
The Act of June 1, 1889, P. L. 420, as amended by the Act of April 25, 1929, P. L. 662, imposed a tax of eight mills on the gross receipts (from intrastate business) of all persons, corporations, etc., owning and operating any railroad, pipe line, conduit, steamboat, street passenger railway, traction system, etc., or other device for the transportation of freight, passengers, baggage, or oil, except taxicabs, motor buses and motor omnibuses. (The court below suggested that the only reason for using both “motor buses” and “motor omnibuses” in this…
2Cases cited17 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
- Williams v. FearsSupreme Court of the United States · 1900
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
12 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Sablosky v. MessnerSupreme Court of Pennsylvania · 1952
- Hadley's CaseSupreme Court of Pennsylvania · 1939
- Columbia Gas Transmission Corp. v. CommonwealthSupreme Court of Pennsylvania · 1976
- Alco Parking Corp. v. PittsburghSupreme Court of Pennsylvania · 1973
21 more not listed; retrieve them via the Exa API.