Legal Opinion
Philadelphia Saving Fund Society v. Commonwealth
Commonwealth Court of Pennsylvania
Decided November 10, 1983No. Appeal, No. 1167 C.D. 1973PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
This appeal1 raises in this Court for a third time the issue of whether interest received by a financial institution subject to the provisions of The Mutual Thrift Institutions Tax Act (MTITA), Act of June 22, 1964, P.L. 16, as amended, 72 P.S. §§1986.1-1986.6 *285may be considered in determining the tax due pursuant to that Act, where the interest arises from obligations which are generally tax exempt under the provisions of the Act of August 31, 1971 (Act 94), P.L. 395, 72 P.S. §§4752-1 and 4752-2.
Petitioner, Philadelphia Saving Fund Society (PSFS), appeals here from an…
2Cases cited11 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
- Werner MacHine Co. v. Director of Division of TaxationSupreme Court of the United States · 1956
- Tack's EstateSupreme Court of Pennsylvania · 1937
- Commonwealth v. National Biscuit Co.Supreme Court of Pennsylvania · 1957
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3Cited by4 opinions
- Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of RevenueCommonwealth Court of Pennsylvania · 2017
- C. C. Collings & Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1985
- First Federal Savings & Loan Ass'n v. CommonwealthCommonwealth Court of Pennsylvania · 1985
- Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of RevenueCommonwealth Court of Pennsylvania · 2017