Legal Opinion
Stewart Honeybee Products, Inc. v. Commonwealth, Board of Finance & Revenue
Supreme Court of Pennsylvania
Decided September 12, 1990No. 49 M.D. Appeal Docket 1989Published
1Opinion of the Court
525 Pa. 222 (1990)
579 A.2d 872
STEWART HONEYBEE PRODUCTS, INC., Appellee,
v.
COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellant.
Supreme Court of Pennsylvania.
Argued May 10, 1990.
Decided September 12, 1990.
Michael A. Roman, Sr. Deputy Atty. Gen., for appellant.
Lloyd R. Persun, Harrisburg, for appellee.
Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS and CAPPY, JJ.
OPINION OF THE COURT
FLAHERTY, Justice.
The Capital Stock Tax imposes a tax liability on certain business entities in Pennsylvania, but exempts, inter alia, manufacturers. Act of March 4, 1971, P.L.…
Also in this document: Concurrence; Dissent.
2Cases cited18 opinions
- Commonwealth v. Sunbeam Water Co.Supreme Court of Pennsylvania · 1925
- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Golden Triangle Broadcasting, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1979
- Commonwealth v. Berlo Vending Co.Supreme Court of Pennsylvania · 1964
- Commonwealth v. American Ice Co.Supreme Court of Pennsylvania · 1962
13 more not listed; retrieve them via the Exa API.