Legal Opinion
Fidelity-Philadelphia Trust Company Tax Case
Supreme Court of Pennsylvania
Decided April 15, 1946No. Appeal, 204PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
Me. Justice Hoeace Steen,
The question is: Are the bonds issued by a foreign railroad corporation which thereafter became a component part of an interstate consolidated railroad company pursuant to a consolidation agreement filed in Pennsylvania and in other states, subject to the state personal property tax in the hands of residents of Pennsylvania, if the consolidated company assumed the obligation to pay the interest on such bonds but its treasurer is not a resident of this State?
The appeal in the court below was from the assessment of such a tax for the year 1939 imposed upon the…
2Cases cited22 opinions
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Monamotor Oil Co. v. JohnsonSupreme Court of the United States · 1934
- Felt & Tarrant Manufacturing Co. v. GallagherSupreme Court of the United States · 1939
- Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
- New York, Lake Erie & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1894
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3Cited by6 opinions
- Commonwealth v. Western Maryland Railway Co.Supreme Court of Pennsylvania · 1954
- Sharon Herald Co. v. GrangerDistrict Court, W.D. Pennsylvania · 1951
- Hauptfuhrer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Commonwealth v. New York, Chicago & St. Louis RailroadSupreme Court of Pennsylvania · 1946
- Commonwealth v. Circular Realty Co., Pennsylvania Court of Common Pleas, Dauphin County1956
1 more not listed; retrieve them via the Exa API.