Legal Opinion
L. L. Bean, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided October 22, 1986No. 2895 C.D. 1984PublishedCited by 9 opinions
1Opinion of the Court
Opinion by
Judge Doyle,
L.L. Bean, Inc. (L.L. Bean) seeks from this Court a declaratory judgment as to whether it is liable to collect and remit certain use taxes on behalf of the Commonwealth of Pennsylvania or, in the alternative, to provide transactional sales information or permit auditors from the Department of Revenue (Department) of the Commonwealth of Pennsylvania to review its books to gain such information with respect to sales conducted by mail with Pennsylvania residents. L.L. Bean seeks in addition a permanent injunction restraining the Department from imposing upon it a duty to…
2Cases cited11 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Freeman v. HewitSupreme Court of the United States · 1947
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- SFA Folio Collections, Inc. v. BannonSupreme Court of Connecticut · 1991
- Bloomingdale's by Mail, Ltd. v. CommonwealthCommonwealth Court of Pennsylvania · 1989
- Bloomingdale's By Mail, Ltd. v. CommonwealthCommonwealth Court of Pennsylvania · 1986
- Cally Curtis Co. v. GroppoSupreme Court of Connecticut · 1990
- Orvis Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
4 more not listed; retrieve them via the Exa API.