Legal Opinion
Commonwealth v. Universal Trades
Supreme Court of Pennsylvania
Decided March 17, 1958No. Appeal, 19PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
Mr. Justice Bell,
The question involved, although differently phrased by appellant and appellee, may be thus stated: May Pennsylvania impose a capital stock tax on a domestic corporation based in part upon intangible assets which are located outside of Pennsylvania and have acquired a commercial or business situs in Florida, without violating the Due Process Clause of the Constitution?
This is a test case. Judge Richards, President Judge of the Orphans’ Court of Dauphin County, sitting in the Court of Common Pleas of Dauphin County, in a very able opinion said, inter alia:
“The facts…
2Cases cited37 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Bank of Augusta v. EarleSupreme Court of the United States · 1839
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Curry v. McCanlessSupreme Court of the United States · 1939
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3Cited by6 opinions
- Quality Markets, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1986
- Commonwealth v. First Pennsylvania Banking & Trust Co., Pennsylvania Court of Common Pleas, Dauphin County1961
- Commonwealth v. Sherwin Equipment, Inc., Pennsylvania Court of Common Pleas, Dauphin County1970
- Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
- Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
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