Legal Opinion
Gilbert Associates, Inc. v. Commonwealth
Supreme Court of Pennsylvania
Decided June 28, 1982PublishedCited by 11 opinions
1Opinion of the Court
OPINION OF THE COURT
ROBERTS, Justice.
Appellant, Gilbert Associates, Inc., is a Delaware corporation authorized to do business in Pennsylvania. As a foreign corporation earning taxable income within and without the Commonwealth of Pennsylvania, appellant is required to pay a franchise tax pursuant to a three-factor formula that is designed to apportion the value of its capital stock attributable to its activities in Pennsylvania. Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, § 602(b), 72 P.S. § 7602(b) (Supp. 1982-83), formerly Act of May 16, 1935, P.L. 184, as amended.
Appellant duly…
2Cases cited10 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Wheeling Steel Corp. v. GlanderSupreme Court of the United States · 1949
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
- Whyy, Inc. v. Borough of GlassboroSupreme Court of the United States · 1968
- Columbia Gas Transmission Corp. v. CommonwealthSupreme Court of Pennsylvania · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Unisys Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- Unisys Corp. v. COM., BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2002
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 1999
- Quality Markets, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1986
- PPG Industries, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1995
6 more not listed; retrieve them via the Exa API.