Legal Opinion
Roxborough Manayunk Federal Savings & Loan Ass'n v. Commonwealth
Commonwealth Court of Pennsylvania
Decided January 7, 1997PublishedCited by 2 opinions
1Opinion of the Court
PELLEGRINI, Judge.
Roxborough Manayunk Federal Savings and Loan Association (Roxborough) petitions for review the order of the Board of Finance and Revenue (Board) upholding the resettlement by the Commonwealth of Pennsylvania, Department of Revenue (Department) of Roxborough’s Mutual Thrift Institutions Tax for the year 1987.
Roxborough, a Pennsylvania corporation with its principal place of business in Philadelphia, is subject to the Pennsylvania Mutual Thrift Institutions Tax (MTIT) pursuant to Article XV of the Tax Reform Code of 1971 (Tax Reform Code), Act of March 4, 1971, P.L. 6, as…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
- American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
- Smith v. DavisSupreme Court of the United States · 1944
- Commonwealth v. Western Maryland Railway Co.Supreme Court of Pennsylvania · 1954
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3Cited by2 opinions
- Geisinger Health System and Geisinger Clinic v. Bureau of Workers' Compensation Fee Review Hearing Office (SWIF)Commonwealth Court of Pennsylvania · 2016
- Roxborough Manayunk Federal Savings & Loan Ass'n v. CommonwealthCommonwealth Court of Pennsylvania · 1997