Callery's Appeal
Supreme Court of Pennsylvania
Appeal, No. 151, Oct. T., 1921, by Percy F. Smith et al., constituting the Board of the Assessment and Revision of Taxes, from order of O. P. Allegheny Co., July T., 1921, Docket B., No. 1178, sustaining appeal from tax assessment, in re Appeal of James D. Callery from assessment of personal property for taxation. Appeal from tax assessment. Before Shafer, P. J. The opinion of the Supreme Court states the case. Appeal sustained.
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Appeal, No. 151, Oct. T., 1921, by Percy F. Smith et al., constituting the Board of the Assessment and Revision of Taxes, from order of O. P. Allegheny Co., July T., 1921, Docket B., No. 1178, sustaining appeal from tax assessment, in re Appeal of James D. Callery from assessment of personal property for taxation. Appeal from tax assessment. Before Shafer, P. J. The opinion of the Supreme Court states the case. Appeal sustained. Percy F. Smith et al., Board of Revision of Taxes, appealed. Error assigned was order, quoting it.
1Dissent
Dissenting Opinion by
Mr. Justice Sadler:
The Gulf Refining Company is a registered foreign corporation, doing business within the Commonwealth, and has been so engaged for many years. The Gulf Oil Company was organized at a later date and received a charter from the State of New Jersey. Its purpose was *276the holding of stocks of subsidiaries engaged in producing, transporting, manufacturing and marketing petroleum and petroleum products, and in pursuance of the powers conferred became the owner of all of the stock of the first named corporation, except qualifying shares of directors. The chief…
2Cases cited16 opinions
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
- Provident Life & Trust Co. v. KlemmerSupreme Court of Pennsylvania · 1917
- Dupuy v. JohnsSupreme Court of Pennsylvania · 1918
- S. G. V. Co. v. S. G. V. Co.Supreme Court of Pennsylvania · 1919
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