Legal Opinion
Quality Markets, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided August 8, 1986No. Appeal, 1692 C.D. 1984PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
Judge Palladino,
Quality Markets, Inc. (Taxpayer) appeals from an order of the Board of Finance and Revenue (Board) which refused Taxpayers Petition for Refund of Franchise Tax for the year ending January 30, 1982. We affirm.
The relevant facts, stipulated to by the parties, are as follows: Taxpayer is incorporated under the laws of the State of New York, and is engaged in the operation of retail grocery stores located in both New York and the Commonwealth of Pennsylvania. Of Taxpayers twenty-one stores, thirteen are located in New York and eight are located in Pennsylvania. Taxpayers…
2Cases cited11 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Unisys Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- Robert L. McNeil, Jr. Trust ex rel. McNeil v. CommonwealthCommonwealth Court of Pennsylvania · 2013
- Conference of Pennsylvania College Police Lodges of the Fraternal Order of Police v. Pennsylvania Labor Relations BoardCommonwealth Court of Pennsylvania · 2000
- Unisys Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- Wilmington Trust Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2004