Commonwealth v. Biddle & Henry
Pennsylvania Court of Common Pleas, Dauphin County
Appeal from settlement of capital stock tax. C. P. Dauphin Co., Commonwealth Docket, 1921, No. 31.
1Opinion of the Court
Hargest, P. J.,
This is an appeal from the settlement of a tax on capital stock, amounting to $648.48, made by the Auditor General and approved by the State Treasurer March 22, 1921. A stipulation was filed to dispense with a trial by jury, pursuant to the Act of April 22, 1874, P. L. 109.
The question involved is whether a limited partnership formed under the provisions of the Uniform Limited Partnership Act of April 12,1917, P. L. 55, is liable to a tax on capital stock.
The facts, some of which have been agreed upon, we find as follows:
1. Biddle & Henry is a partnership formed April 1, 1920,…
2Cases cited10 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Boyd v. HoodSupreme Court of Pennsylvania · 1868
- Commonwealth v. Pennsylvania Water & Power Co.Supreme Court of Pennsylvania · 1921
- Commonwealth v. Brush Electric Light Co.Supreme Court of Pennsylvania · 1903
- City of Pittsburgh v. KalchthalerSupreme Court of Pennsylvania · 1887
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3Cited by1 opinion
- Northeastern Building Registered v. CommonwealthCommonwealth Court of Pennsylvania · 1979