Legal Opinion
Glenn Johnston, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided May 28, 1998PublishedCited by 8 opinions
1Opinion of the Court
DOYLE, Judge.
Glen Johnston, Inc. (Johnston) appeals from an order of the Board of Finance and Revenue (Board) which affirmed the decision of the Board of Appeals, denying Johnston a refund of the sales tax paid on the purchase of tangible property for use in the construction of manholes, water mains, and sanitary sewers.
The relevant facts of the case have been stipulated by the parties pursuant to Pa. R.A.P. 1571(f). Johnston is a Pennsylvania corporation engaged in business as a public utility contractor and its only customers are public utilities. The equipment at issue included backhoes…
2Cases cited10 opinions
- Commonwealth v. Western Maryland Railway Co.Supreme Court of Pennsylvania · 1954
- Commonwealth v. Beck Electric Construction, Inc.Supreme Court of Pennsylvania · 1979
- Ernest Renda Contracting Co. v. CommonwealthSupreme Court of Pennsylvania · 1987
- Consolidated Rail Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1996
- Commonwealth v. Beck Electric Construction, Inc.Commonwealth Court of Pennsylvania · 1977
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- JOHNSTON, INC. v. Com., Dept. of RevenueSupreme Court of Pennsylvania · 1999
- Plum Borough School District v. CommonwealthCommonwealth Court of Pennsylvania · 2004
- First Union National Bank v. CommonwealthCommonwealth Court of Pennsylvania · 2005
- Allfirst Bank v. CommonwealthCommonwealth Court of Pennsylvania · 2006
- Northeastern Pennsylvania Imaging Center v. CommonwealthCommonwealth Court of Pennsylvania · 2009
3 more not listed; retrieve them via the Exa API.