Legal Opinion
Insinger MacHine Co. v. Philadelphia Tax Review Board
Commonwealth Court of Pennsylvania
Decided June 24, 1994No. 1503 C.D. 1993PublishedCited by 8 opinions
1Opinion of the Court
KELLEY, Judge.
Insinger Machine Company (Insinger) appeals from an order of the Court of Common Pleas of Philadelphia County (trial court) affirming the decision of the Philadelphia Tax Review Board (board). The board denied Insinger’s petition for a refund of a business privilege tax imposed by the City of Philadelphia (City). We affirm.
Insinger is a manufacturer of commercial kitchen equipment with its manufacturing facilities and offices located in the City. The First Class City Business Tax Reform Act 1 (Tax Reform Act) grants the authority to the City, as a first-class city, to levy and…
2Cases cited12 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
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3Cited by8 opinions
- Public Advocate v. Philadelphia Gas CommissionSupreme Court of Pennsylvania · 1996
- Tax Appeal of Baker & Taylor, Inc. v. KawafuchiHawaii Supreme Court · 2004
- City of Philadelphia v. Tax Review BoardCommonwealth Court of Pennsylvania · 1998
- Provident Mutual Life Insurance Co. of Philadelphia v. Tax Review Board of PhiladelphiaCommonwealth Court of Pennsylvania · 1995
- Industrial Valley Title Insurance v. School District of PhiladelphiaCommonwealth Court of Pennsylvania · 1995
3 more not listed; retrieve them via the Exa API.