Legal Opinion
Commonwealth v. Wiloil Corp.
Supreme Court of Pennsylvania
Decided May 21, 1934No. Appeal, 4PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
Mr. Justice Schaffer,
The inquiry to be pursued in this case is whether the Commonwealth may collect certain gasoline taxes from appellant under the Liquid Fuels Tax Act of May 21, 1931, P. L. 149, 72 P. S., section 2611 (b).
Appellant is a Pennsylvania corporation with its principal office and place of business in this State. It is engaged in selling liquid fuels at wholesale, and is a permit-holder under the provisions of the tax act. The department of revenue discovered that it had failed to report and pay tax upon certain cars of gasoline sold by it to the Ace Oil Corporation and…
2Cases cited10 opinions
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Sonneborn Brothers v. CuretonSupreme Court of the United States · 1923
- Hump Hairpin Manufacturing Co. v. EmmersonSupreme Court of the United States · 1922
- Banker Brothers Co. v. PennsylvaniaSupreme Court of the United States · 1911
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3Cited by5 opinions
- Commonwealth v. Gilmour Manufacturing Co.Supreme Court of Pennsylvania · 2003
- Wiloil Corp. v. PennsylvaniaSupreme Court of the United States · 1935
- Rudy-Patrick Seed Co. v. RosemanSupreme Court of Iowa · 1944
- Lewis v. City of BluefieldWest Virginia Supreme Court · 1936
- Everedy MacHine Co. v. Hazle Maid BakersSupreme Court of Pennsylvania · 1939