Legal Opinion
Schering-Plough Healthcare Products Sales Corp. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided August 28, 2002PublishedCited by 1 opinion
1Opinion of the Court
OPINION BY
Judge LEADBETTER.
In this appeal from an order of the Board of Finance and Revenue (Board), Taxpayer Schering-Plough Healthcare Products Sales Corp., asks us to determine, inter alia, whether it is exempt from the Pennsylvania corporate net income tax by virtue of P.L. 86-272, codified at 15 U.S.C. §§ 381-84 (hereinafter P.L. 86-272), for the 1993 taxable year. For the reasons that follow, we reverse the Board’s order.
The facts of this case were stipulated by the parties and are as follows. 2 Taxpayer is a California corporation with its principal place of business located in New…
2Cases cited20 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
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