Legal Opinion
Commonwealth v. Marros
Commonwealth Court of Pennsylvania
Decided July 1, 1981No. Appeal, No. 293 Misc. Dkt. No. 2PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
Before us in this appeal is the very narrow issue of whether purchasers of more than 51% of a corporation’s assets who fail to secure a bulk sale clearance certificate as provided for in Section 1403 of The Fiscal Code (Code), Act of April 9, 1929, P.L. 343, as amended, 72 P.S. §1403 may contest the accuracy of a corporate net income tax assessment made by the Department of Revenue (Department) against the corporation in a suit in assumpsit by the Department for the collection of the tax.
Factually, it appears from the pleadings that Mr. and Mrs. Marros (Marroses)…
2Cases cited6 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Bell v. BursonSupreme Court of the United States · 1971
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Cedarbrook Realty, Inc. v. NahillSupreme Court of Pennsylvania · 1979
- Biedrzycki v. A. J. Schrader, Inc.Supreme Court of Pennsylvania · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Jones v. Township of North Huntingdon Zoning Hearing BoardCommonwealth Court of Pennsylvania · 1983
- Commonwealth, Department of Revenue v. Qwest Transmission, Inc.Commonwealth Court of Pennsylvania · 2000
- Robert L. McNeil, Jr. Trust ex rel. McNeil v. CommonwealthCommonwealth Court of Pennsylvania · 2013
- Reese's Pizzas & More v. Department of Labor & Industry, Office of Unemployment Compensation Tax ServicesCommonwealth Court of Pennsylvania · 2014
- A. Gadley Enterprises, Inc. v. Department of Labor & Industry, Office of Unemployment Compensation Tax ServicesCommonwealth Court of Pennsylvania · 2016
3 more not listed; retrieve them via the Exa API.