Martin v. Danko
Superior Court of Pennsylvania
A collector of county and township taxes has filed this petition for a declaratory judgment against a resident taxpayer and his employer, asking us to determine the right of the collector to demand, collect, and receive from the employer under the terms of the Act of June 20, 1939, P. L. 508, 72 PS 5544.1 per capita and occupation taxes owing by the employee for the years from 1932 to 1939, inclusive, except the years 1934 and 1938. On December 30, 1939, the collector…
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A collector of county and township taxes has filed this petition for a declaratory judgment against a resident taxpayer and his employer, asking us to determine the right of the collector to demand, collect, and receive from the employer under the terms of the Act of June 20, 1939, P. L. 508, 72 PS 5544.1 per capita and occupation taxes owing by the employee for the years from 1932 to 1939, inclusive, except the years 1934 and 1938. On December 30, 1939, the collector presented to the employer a written notice that one of its employees, named therein, owed the taxes, and demanded that it…
1Opinion of the Court
Per Curiam,
The judgment of the court below as to the right of the plaintiff tax collector to demand, collect and receive from the defendant employer, under section 1(c) of the Act of June 20, 1939, P. L. 508, 72 PS sec. 5544.1(c), the taxes due by an employee of the defendant for the years 1932, 1933, 1935,1936, 1937 and 1939, is affirmed on the clear and convincing opinion of Judge Carr.
2Cited by7 opinions
- Pope v. Pennsylvania Threshermen & Farmers' Mutual Casualty InsuranceSuperior Court of Pennsylvania · 1954
- Monroe Loan Soc. of Pa. v. MorelloSuperior Court of Pennsylvania · 1946
- Com. v. Shivers, J.Superior Court of Pennsylvania · 2018
- Federal National Mortgage Ass'n v. Messner, Pennsylvania Court of Common Pleas, Dauphin County1957
- Mezanko v. Blue Coal Corp., Pennsylvania Court of Common Pleas, Luzerne County1974
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