Tool Sales & Service Co. v. Commonwealth
Supreme Court of Pennsylvania
1Opinion of the Court
OPINION
MONTEMURO, Justice.
This is an appeal from a decision of the Commonwealth Court affirming the Board of Finance and Revenue. The Board denied the Appellants, Tool Sales & Service Co., Inc. and Tom Mistick and Sons, Inc., a claimed deduction from their average net income in determining the value of their capital stock for the purposes of the Pennsylvania Capital Stock Tax.
The issues presented for our review are (1) whether the term “income per books” as set forth in 72 Pa.S.A. § 7601(a) must be interpreted to include a deduction for federal income taxes not actually paid by an “S”…
Also in this document: Concurrence.
2Cases cited16 opinions
- Uniontown Area School District v. Pennsylvania Human Relations CommissionSupreme Court of Pennsylvania · 1973
- Commonwealth v. MillerSupreme Court of Pennsylvania · 1976
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Aldine Apartments, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1981
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3Cited by56 opinions
- Bowling v. Office of Open RecordsCommonwealth Court of Pennsylvania · 2010
- Wirth v. CommonwealthSupreme Court of Pennsylvania · 2014
- Clifton v. Allegheny CountySupreme Court of Pennsylvania · 2009
- Harrisburg School District v. ZogbySupreme Court of Pennsylvania · 2003
- Arippa v. Pennsylvania Public Utility CommissionCommonwealth Court of Pennsylvania · 2002
51 more not listed; retrieve them via the Exa API.