Legal Opinion
Commonwealth v. Advance-Wilson Industries, Inc.
Supreme Court of Pennsylvania
Decided March 25, 1974No. Appeal, No. 34PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
Mr. Justice Pomeroy,
This is an appeal by the Commonwealth from a decision of the court below that application of the Corporate Net Income Tax1 to appellee, Advance-Wilson Industries, Inc., be on a multiform basis.
Appellee, a Delaware corporation authorized to do business in Pennsylvania, filed its Corporate Net Income Tax Report for the fiscal year ended December 31, 1966 showing tax due in the amount of $11,850.38. The Department of Revenue settled the tax at $24,-400.43, and this determination was approved by the Department of the Auditor General. In arriving at this figure, the…
2Cases cited3 opinions
- Commonwealth v. ACF Industries, Inc.Supreme Court of Pennsylvania · 1970
- Commonwealth v. Eastman Kodak Co.Supreme Court of Pennsylvania · 1956
- Commonwealth v. United States Tobacco Co., Pennsylvania Court of Common Pleas, Dauphin County1957
3Cited by6 opinions
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Comptroller of Treasury v. Ramsay, Scarlett & Co.Court of Special Appeals of Maryland · 1984
- Avco Financial Services Consumer Discount Co. One, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1982
- Commonwealth v. Morewood Realty Corp.Supreme Court of Pennsylvania · 1974
- Surket v. Lovett, Pennsylvania Court of Common Pleas, Bucks County1982
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