Legal Opinion
Commonwealth v. Lukens Steel Co.
Supreme Court of Pennsylvania
Decided January 16, 1961No. Appeals, 44 and 45PublishedCited by 19 opinions
1Opinion of the Court
Opinion by
Mr. Justice Bok,
Two eases with identic legal problems are involved in this appeal by the defendant taxpayer.
They concern the resettlement of defendant’s corporate net income tax for the years 1951 and 1952. The cases were heard together by the Dauphin County court without a jury upon stipulated facts, and when judgment was given for the Commonwealth the taxpayer appealed.
The control law is the Act of May 16, 1935, P. L. 208, 72 PS §3420, as amended. Its pattern imposes a net income tax on corporations, the tax measured by the taxpayer’s return to the Federal Government and the…
2Cases cited20 opinions
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Wise v. Cambridge Springs BoroughSupreme Court of Pennsylvania · 1918
- Schwab Adoption CaseSupreme Court of Pennsylvania · 1946
- Harris v. MercurSupreme Court of Pennsylvania · 1902
- Commonwealth v. GriestSupreme Court of Pennsylvania · 1900
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Commonwealth v. Rieck Investment Corp.Supreme Court of Pennsylvania · 1965
- Commonwealth v. General Foods Corp.Supreme Court of Pennsylvania · 1968
- Commonwealth v. Niemeyer Oldsmobile, Inc.Commonwealth Court of Pennsylvania · 1974
- Arizona Department of Revenue v. General Motors Acceptance Corp.Court of Appeals of Arizona · 1996
- Dowhower v. Workers' Compensation Appeal BoardSupreme Court of Pennsylvania · 2007
14 more not listed; retrieve them via the Exa API.