Legal Opinion
Fidelity Bank, N.A. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided July 7, 1994No. 356 M.D. 1989PublishedCited by 17 opinions
1Opinion of the Court
PELLEGRINI, Judge.
Before this court are post-trial motions filed by Fidelity Bank, N.A. (Fidelity) and the Commonwealth of Pennsylvania (Commonwealth, collective for all named Respondents) pursuant to Pa.R.Civ.Pro. 227.11 to the decree nisi of this court filed *528December 6, 1993, granting Fidelity’s request for a refund of improperly paid bank shares taxes.2
Fidelity had filed • a petition for review with this court seeking declaratory and injunctive relief. Fidelity contended that certain 1989 amendments to the Tax Reform Code of 1971 (Code)3 were unconstitutional, and that refunds of bank…
2Cases cited31 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Welch v. HenrySupreme Court of the United States · 1938
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3Cited by17 opinions
- Philadelphia Gas Works Ex Rel. City of Philadelphia v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- Sher v. Berks County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2008
- Rivers v. StateSupreme Court of South Carolina · 1997
- Allfirst Bank v. CommonwealthSupreme Court of Pennsylvania · 2007
- Downingtown Area School District v. Chester County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2003
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