Legal Opinion
Commonwealth v. Ford Motor Co.
Supreme Court of Pennsylvania
Decided May 24, 1944No. Appeal, 12PublishedCited by 32 opinions
1Opinion of the Court
Opinion by Mr.
Justice Allen M. Steabne,
The appeal is from the judgment of the court below affirming the resettlement of a foreign corporation’s franchise tax by the Department of Revenue.
The primary question involved is whether the formula enacted by the Act of May 16,1935, P. L. 184,72 PS 1871, amending the Act of June 1,1889, P. L. 420, interpreted by this Court in Com. v. Columbia Gas and Electric Corp., 336 Pa. 209, 8 A. 2d 404, was correctly applied. The second question presented is whether, if correctly applied, the provisions of the Act are constitutional.
It will suffice preliminarily…
2Cases cited17 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- Colgate v. HarveySupreme Court of the United States · 1935
- Ford Motor Co. v. BeauchampSupreme Court of the United States · 1940
12 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Commonwealth v. Rieck Investment Corp.Supreme Court of Pennsylvania · 1965
- Commonwealth v. National Biscuit Co.Supreme Court of Pennsylvania · 1957
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Commonwealth v. ACF Industries, Inc.Supreme Court of Pennsylvania · 1970
- Household Finance Corp. v. Director of the Division of TaxationSupreme Court of New Jersey · 1962
27 more not listed; retrieve them via the Exa API.