Legal Opinion
McNeil Tax Assessment Case
Superior Court of Pennsylvania
Decided November 14, 1968No. Appeals, Nos. 149 and 150PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
Hoffman, J.,
The question involved in this case is the calculation of the aggregate actual value of Johnson & Johnson, Inc. (Johnson) common stock owned by appellees, *358Robert L. McNeil, Jr. and Henry S. McNeil as of December 31, 1964, for the purpose of the Montgomery County Personal Property Tax.
The Act of June 17, 1913, P. L. 507, Section 1, as amended, 72 P.S. 4821, provides, inter alia, that: “All personal property of the classes hereinafter enumerated, owned, held or possessed by any resident ... is hereby made taxable annually for county purposes, . . . at the rate of four mills…
2Cases cited16 opinions
- Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Park Drive Manor, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1955
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Clabby's EstateSupreme Court of Pennsylvania · 1932
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