Commonwealth v. Molycorp, Inc.
Supreme Court of Pennsylvania
1Opinion of the Court
OPINION OF THE COURT
ROBERTS, Justice.
We are here 1 presented with a record which demonstrates that the Commonwealth has violated the Uniform Taxation Clause, Pa.Const. art. VIII, § 1, by discriminatorily enforcing against appellant, Molycorp, Inc., that provision of the Tentative Tax Act 2 authorizing an additional tax to be assessed when a taxpayer underpays its Pennsylvania Corporate Net Income Tax. We therefore reverse the order of the Commonwealth Court and strike the settlement of additional tax against Molycorp.
Four months after the beginning of any calendar or fiscal year, corporations…
Also in this document: Concurrence.
2Cases cited17 opinions
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Louis K. Liggett Co. v. LeeSupreme Court of the United States · 1933
- Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
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3Cited by20 opinions
- Commonwealth v. Beck Electric Construction, Inc.Supreme Court of Pennsylvania · 1979
- Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, Department of RevenueSupreme Court of Pennsylvania · 2017
- Miller v. Commonwealth, State Employees' Retirement BoardSupreme Court of Pennsylvania · 1981
- Tredyffrin-Easttown School District v. Valley Forge Music Fair, Inc.Commonwealth Court of Pennsylvania · 1993
- Camp Hachshara Moshava of New York v. Wayne County Board for Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 2012
15 more not listed; retrieve them via the Exa API.