Legal Opinion · Dissent
UPS Worldwide Forwarding, Inc. v. Commonwealth
Supreme Court of Pennsylvania
Decided December 30, 2005Published
1DissentJustice Saylor
In this direct appeal, Appellant UPS Worldwide Forwarding, Inc., seeks to have its corporate net income tax and franchise tax recalculated. As I believe that these taxes should be recalculated under the present facts, I respectfully dissent from this Court’s per curiam order affirming the judgment of the Commonwealth Court to the contrary.
Appellant, a Delaware corporation, is one of a number of affiliated companies that provide package and document transportation services offered to the end-consumer by United Parcel Service, Inc. (“UPS”). During 1996 and 1997, a group of individuals in…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Commonwealth v. Gilmour Manufacturing Co.Supreme Court of Pennsylvania · 2003
- General Motors Corp. v. District of ColumbiaSupreme Court of the United States · 1965
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