Commonwealth v. Blumenthal Bros. Chocolate Co.
Supreme Court of Pennsylvania
1Opinion of the Court
Opinion by
Me. Justice Mandeeino,
The appellant, Blumenthal Brothers Chocolate Company, is a Pennsylvania Corporation with headquarters in Philadelphia. During its fiscal years 1965 and 1966, the appellant had gross receipts each year of approximately $16,000,000 from its business of manufacturing and merchandising chocolate, cocoa, and candy products. Approximately $5,000,000 of appellant’s total gross receipts of $16,000,000 each year was negotiated or effected, in the metropolitan New York area, by two sales agents of the appellant located outside of Pennsylvania. The orders received by the…
2Cases cited3 opinions
- Commonwealth v. Hellertown Manufacturing Co.Supreme Court of Pennsylvania · 1970
- Commonwealth v. Continental Rubber WorksSupreme Court of Pennsylvania · 1943
- Blumenthal Brothers Chocolate Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1972
3Cited by2 opinions
- Hoeganaes Corp. v. Dir. of Div. of TaxNew Jersey Superior Court Appellate Division · 1976
- Shelter Development Corp. v. Taxation Div. DirectorNew Jersey Tax Court · 1984