Legal Opinion
Commonwealth v. Eastman Kodak Co.
Supreme Court of Pennsylvania
Decided June 25, 1956No. Appeal, 21PublishedCited by 16 opinions
1Opinion of the Court
Opinion by
Mr. Justice Bell,
The Commonwealth sought to tax defendant, a foreign corporation engaged in interstate commerce, on its net income for the year 1951 under the Corporation Income Tax Law of (December 27) 1951. * The lower Court held that the resettlement and imposition of the tax by the fiscal officers of the Commonwealth violated the Interstate Commerce Clause since it imposed a tax on the defendant’s privilege of engaging in interstate commerce. From a judgment entered in favor of Eastman Kodak Company the Commonwealth has appealed.
Defendant is a business corporation which is…
2Cases cited21 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
16 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commonwealth v. Eastern Motor Express, Inc.Supreme Court of Pennsylvania · 1959
- State v. Northwestern States Portland Cement Co.Supreme Court of Minnesota · 1957
- ET & WNC TRANSPORTATION COMPANY v. CurrieSupreme Court of North Carolina · 1958
- Commonwealth v. Advance-Wilson Industries, Inc.Supreme Court of Pennsylvania · 1974
- First Federal Savings & Loan Ass'n v. CommonwealthSupreme Court of Pennsylvania · 1987
11 more not listed; retrieve them via the Exa API.