Legal Opinion
Commonwealth v. Andrews
Pennsylvania Court of Common Pleas, Philadelphia County
Decided September 19, 1941PublishedCited by 1 opinion
1Opinion of the Court
Sloane, J.,
— Andrews, appellant, a resident of Philadelphia, owns shares of the Salt Dome Oil Corporation, a Delaware corporation. The shares were assessed1 by the Department of Revenue for personal property taxes: Personal Property Tax Act of May 18,1937, P. L. 633, 72 PS §3244, et seq.
Andrews petitioned for reassessment; his petitions were dismissed; he appeals.
One of the several kinds of personal property subject to the tax is shares in a corporation formed in another State, Says the statute: “all shares ... in any . . . corporation . . . created or formed under the laws . . . of any other…
2Cases cited15 opinions
- Tauza v. . Susquehanna Coal Co.New York Court of Appeals · 1917
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Cheney Bros. Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1916
- Shambe v. Delaware Hudson R. R. Co.Supreme Court of Pennsylvania · 1926
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3Cited by1 opinion
- Atlas Elevator Co. v. Presiding Judge of the Circuit CourtHawaii Supreme Court · 1966