Legal Opinion
Commonwealth v. Smallhoover
Supreme Court of Pennsylvania
Decided December 4, 1989No. 00724PublishedCited by 13 opinions
1Opinion of the Court
BROSKY, Judge.
This appeal is taken by Kurt E. Smallhoover from the judgment of sentence following his conviction of 75 Pa. C.S.A § 9510(c), willfully failing to pay the oil company franchise tax.
On appeal, he raises various constitutional and statutory challenges to the legislation empowering the imposition and collection of the oil company franchise tax and alleges sundry trial errors. We affirm.
Smallhoover is vice-president and general manager of the R. W. Geiser Company (“the Company”), a wholesale oil and gas distributorship. His mother, Mrs. Smallhoover, is the president of the company,…
2Cases cited16 opinions
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- Commonwealth v. HeinbaughSupreme Court of Pennsylvania · 1976
- Commonwealth v. ButlerSupreme Court of Pennsylvania · 1961
- Commonwealth v. DiGiacomoSupreme Court of Pennsylvania · 1975
- Commonwealth v. MartinezSupreme Court of Pennsylvania · 1977
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commonwealth v. MourySuperior Court of Pennsylvania · 2010
- State v. DeJesusSupreme Court of Louisiana · 1994
- Commonwealth v. MillerSuperior Court of Pennsylvania · 1992
- Commonwealth v. McClintockSuperior Court of Pennsylvania · 1994
- Commonwealth v. SpanoSuperior Court of Pennsylvania · 1996
8 more not listed; retrieve them via the Exa API.