Legal Opinion
Rockwell International Corp. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided July 23, 1986No. Appeals, Nos. 403 C.D. 1983 and 404 C.D. 1983PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
Judge Colins,
Rockwell International Corporation (Rockwell), a Delaware corporation licensed to do business in the state of Pennsylvania, with its principal office in Pittsburgh, Pennsylvania, appeals an adverse determination of the Board of Finance and Revenue (Board) sustaining resettlements of the property fractions of the apportionment factors of Rockwell’s franchise tax returns for the fiscal year ending September 30, 1979. The resettlements had been entered by the Department of Revenue and approved by the Department of the Auditor General.
The methodology for calculating what…
2Cases cited6 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Sun Oil Company, Transferee, Sunray Dx Oil Company and Subsidiaries, Transferor v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Commonwealth v. After Six, Inc.Supreme Court of Pennsylvania · 1980
- Hahnemann Medical College & Hospital v. CommonwealthCommonwealth Court of Pennsylvania · 1980
- Commonwealth v. Scott Paper Co.Supreme Court of Pennsylvania · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- ROCKWELL INT. CORP. v. Com. of Pa.Commonwealth Court of Pennsylvania · 1986