Legal Opinion
United Services Automobile Ass'n v. Commonwealth
Commonwealth Court of Pennsylvania
Decided December 8, 1992No. 364 C.D. 1988PublishedCited by 14 opinions
1Opinion of the Court
COLINS, Judge.
Presently before this Court, pursuant to Pa.R.A.P. 1571(i), are the exceptions filed by the United Services Automobile Association (USAA) to our May 21, 1992 opinion and order, 1 which affirmed the January 20, 1988 order of the Board of Finance and Revenue (Board) sustaining the resettlement of USAA’s gross premiums tax for 1985.
An appeal to this Court from an order of the Board is conducted de novo. As fact-finder, this Court may resolve factual disputes, but, in the present matter, there is no factual dispute, and this Court, in USAA I, adopted the parties’ stipulation of…
2Cases cited7 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Commonwealth v. Fireman's Fund InsuranceSupreme Court of Pennsylvania · 1952
- Escofil v. CommonwealthCommonwealth Court of Pennsylvania · 1979
- Providence Washington Insurance v. Commonwealth, Department of Revenue, Board of Finance & RevenueCommonwealth Court of Pennsylvania · 1983
- Executive Life Insurance v. CommonwealthCommonwealth Court of Pennsylvania · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Kalodner v. CommonwealthCommonwealth Court of Pennsylvania · 1994
- American Electric Power Service Corporation v. Commonwealth of PACommonwealth Court of Pennsylvania · 2018
- Selective Way Insurance v. CommonwealthCommonwealth Court of Pennsylvania · 2010
- R.M. Kerr v. Commonwealth of PACommonwealth Court of Pennsylvania · 2018
- TCI Northeast, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1996
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