Legal Opinion
Canteen Corp. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided March 6, 2003Published
1Opinion of the Court
818 A.2d 594 (2003)
CANTEEN CORPORATION, Petitioner,
v.
COMMONWEALTH of Pennsylvania, Respondent.
Commonwealth Court of Pennsylvania.
Argued September 11, 2002.
Decided March 6, 2003.
Robert R. Batt, Philadelphia and Peter L. Faber, New York, for petitioner.
Clinton G. Smith, Harrisburg, for respondent.
BEFORE: COLINS, President Judge, McGINLEY, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, LEADBETTER, Judge, SIMPSON, Judge, and LEAVITT, Judge.
OPINION BY Judge LEADBETTER.[1]
The issue presented is whether a corporate taxpayer's gain from the fictional liquidation of assets deemed to occur under a federal…
2Cases cited11 opinions
- Laurel Pipe Line Co. v. CommonwealthSupreme Court of Pennsylvania · 1994
- Norris v. CommonwealthCommonwealth Court of Pennsylvania · 1993
- Ross-Araco v. Com., Bd. of Fin. & Rev.Supreme Court of Pennsylvania · 1996
- Welded Tube Co. of America v. CommonwealthCommonwealth Court of Pennsylvania · 1986
- Rump v. Aetna Casualty & Surety Co.Supreme Court of Pennsylvania · 1998
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