Commonwealth v. Westinghouse Air-Brake Co.
Supreme Court of Pennsylvania
Appeals, Nos. 9 and 12, May T., 1915, by Commonwealth, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1909, No. 561, on submission to court without a jury, in case of Commonwealth of Pennsylvania v. Westinghouse Air-Brake Company. Appeal from settlement of capital stock tax by auditor general and state treasurer. Before Kunkel, P. J. The opinion of the Supreme Court- states the facts.
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Appeals, Nos. 9 and 12, May T., 1915, by Commonwealth, from judgment of C. P. Dauphin Co., Commonwealth Docket, 1909, No. 561, on submission to court without a jury, in case of Commonwealth of Pennsylvania v. Westinghouse Air-Brake Company. Appeal from settlement of capital stock tax by auditor general and state treasurer. Before Kunkel, P. J. The opinion of the Supreme Court- states the facts. The Commonwealth claimed $21,353.08. The case was tried without a jury under the provisions of the Act of April 22, 1874, P. L. 109. The court directed judgment to be entered for the Commonwealth for…
1Opinion of the Court
Opinion by
Mr. Justice Elkin,
These are cross appeals from the same judgment. The case was tried in the court below without a jury under the Act of April 22,1874, P. L. 109, and hence the facts found must be accepted as conclusively established for the purpose of review. The Commonwealth contends that some items were improperly deducted from the valuation of the capital stock, while the defendant company urges that the court erred in not allowing further deductions. The case presents some interesting questions which to be understood must be explained. The defendant company is a domestic…
2Cases cited3 opinions
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
3Cited by12 opinions
- Callery's AppealSupreme Court of Pennsylvania · 1922
- Dupuy v. JohnsSupreme Court of Pennsylvania · 1918
- Commonwealth v. Schuylkill Trust Co.Supreme Court of Pennsylvania · 1937
- Commonwealth v. Pennsylvania RailroadSupreme Court of Pennsylvania · 1928
- Commonwealth v. Sunbury Converting WorksSupreme Court of Pennsylvania · 1926
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