Legal Opinion
Commonwealth v. Babcock Lumber Co.
Commonwealth Court of Pennsylvania
Decided January 11, 1971PublishedCited by 7 opinions
1Opinion of the Court
Opinion by
President Judge Bowman,
In this tax appeal the Babcock Lumber Company contests a decision of the Board of Finance and Revenue which sustained a resettlement by the Department of Revenue of Babcock’s capital stock tax for the calendar year 1966.
All of the facts have been stipulated of record. We adopt them as our findings of fact and shall discuss those facts which, in our judgment, are essential to the disposition of this appeal.
The narrow issue presented is whether a particular business activity of Babcock qualifies for the manufacturing or processing exemption within the meaning of…
2Cases cited9 opinions
- Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
- Commonwealth v. Weiland Packing Co.Supreme Court of Pennsylvania · 1928
- Commonwealth v. Berlo Vending Co.Supreme Court of Pennsylvania · 1964
- Philadelphia School District v. Parent Metal Products, Inc.Supreme Court of Pennsylvania · 1961
- General Foods Corp. v. PittsburghSupreme Court of Pennsylvania · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Golden Triangle Broadcasting, Inc. v. City of PittsburghCommonwealth Court of Pennsylvania · 1977
- BFC Hardwoods, Inc. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- Kirks Milk Products, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1981
- Commonwealth v. Perfect Photo, Inc.Commonwealth Court of Pennsylvania · 1977
2 more not listed; retrieve them via the Exa API.