Legal Opinion
PPG Industries, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided June 19, 1996PublishedCited by 3 opinions
1Opinion of the Court
PELLEGRINI, Judge.
Before this court are exceptions filed by PPG Industries, Inc. (PPG) pursuant to Pa. R.A.P. 1571(i) to a panel decision of this court filed November 3, 1995, affirming the order of the Board of Finance and Revenue (Board). In that case, PPG sought review of the Board’s order resettling its capital stock tax for the year 1983 by applying the manufacturing exemption for capital stock to only that portion of PPG’s corporate headquarters which is related to manufacturing within the state.
PPG is a Pennsylvania corporation with its corporate headquarters in Pittsburgh. It is in…
2Cases cited9 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Armco Inc. v. HardestySupreme Court of the United States · 1984
- Fulton Corp. v. FaulknerSupreme Court of the United States · 1996
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3Cited by3 opinions
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2001
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 1999
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2001