Legal Opinion
Lebanon Valley Farmers Bank v. Commonwealth
Commonwealth Court of Pennsylvania
Decided August 4, 2011No. 698 F.R. 2005PublishedCited by 3 opinions
1Opinion of the Court
OPINION BY
President Judge LEADBETTER.
Lebanon Valley Farmers Bank (Farmers Bank) has filed exceptions to this court’s opinion and order affirming the Board of Finance and Revenue’s (Board) denial of its petition for a refund of a portion of the Bank and Trust Company Shares Tax (Shares Tax) 1 it paid for the 2002 tax year.
Although we provided a general overview of the Shares Tax in our underlying opinion, 2 for purposes of the instant excep tions, it is helpful to again note that the Shares Tax is imposed on the “taxable amount” of a banking institution’s shares of capital stock. Section 701…
2Cases cited8 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Commonwealth v. WilliamsSupreme Court of Pennsylvania · 2003
- Com., Dept. of Ed. v. First SchoolSupreme Court of Pennsylvania · 1977
- Annenberg v. CommonwealthSupreme Court of Pennsylvania · 2000
- Fidelity Bank, N.A. v. CommonwealthCommonwealth Court of Pennsylvania · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Lebanon Valley Farmers Bank v. CommonwealthSupreme Court of Pennsylvania · 2013
- General Motors Corp. v. Com. of PACommonwealth Court of Pennsylvania · 2019
- Lebanon Valley Farmers Bank v. CommonwealthSupreme Court of Pennsylvania · 2013