Legal Opinion
Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security
Commonwealth Court of Pennsylvania
Decided November 25, 1980No. Appeal, No. 1140 C.D. 1979PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
Lehigh Valley Cooperative Farmers (Petitioner) raises only one issue for our review: whether, as an agricultural cooperative subject to the Co-operative Agricultural Association Corporate Net Income Tax Act (Tax Act), Act of May 23, 1945, P.L. 893, as amended, 72 P.S. §3420-21 et seq., Petitioner is exempt from the payment of unemployment compensation fund contributions pursuant to Pennsylvania’s Unemployment Compensation Law (Law), Act of December 5, 1936, Second Ex. Sess., P.L. [1937] 2897, as amended, 43 P.S. §751 et seq.1 The Bureau of Employment Security (Bureau)…
2Cases cited29 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Friedman v. American Surety Co. of New YorkTexas Supreme Court · 1941
- Beeland Wholesale Co. v. KaufmanSupreme Court of Alabama · 1937
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3Cited by3 opinions
- Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
- In Re Northeast Enterprises, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 2005
- Nolan v. BorkowskiSupreme Court of Connecticut · 1988