Legal Opinion

Com. v. Olan Mills, Inc. of Ohio

Supreme Court of Pennsylvania

Decided March 25, 1974No. Appeal, 8PublishedCited by 19 opinions

1Opinion of the Court

Opinion by

Mr. Justice Pomeroy,

This is an appeal from an order of the Commonwealth Court dismissing appellant’s appeal from the decision of the Board of Finance and Bevenue refusing to strike off a use tax assessment, and entering judgment in favor of the Commonwealth and against appellant in the amount of $871.00, with interest. The appeal was heard by the Commonwealth Court on a stipulation of facts, which is accurately summarized in the majority opinion:

“Olan Mills, Inc. of Ohio, appellant, a Tennessee corporation, is engaged in making and selling portraits in 21 states. It solicits…

2Cases cited8 opinions

  1. Commonwealth v. Rieck Investment Corp.Supreme Court of Pennsylvania · 1965
  2. Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
  3. Commonwealth v. Deitch Co.Supreme Court of Pennsylvania · 1972
  4. Commonwealth v. Berlo Vending Co.Supreme Court of Pennsylvania · 1964
  5. Commonwealth v. Weldon Pajamas, Inc.Supreme Court of Pennsylvania · 1968

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3Cited by19 opinions

  1. Golden Triangle Broadcasting, Inc. v. City of PittsburghCommonwealth Court of Pennsylvania · 1977
  2. Commonwealth v. Air Products & Chemicals, Inc.Supreme Court of Pennsylvania · 1977
  3. Beckwith Machinery Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1978
  4. GE Solid State v. DIR., TAX. DIV.New Jersey Superior Court Appellate Division · 1992
  5. Hospital Portrait Service Co. v. Taxation Division DirectorNew Jersey Tax Court · 1983

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