Legal Opinion
Clairol Inc. v. Commonwealth
Supreme Court of Pennsylvania
Decided December 11, 1986No. 36 M.D. Appeal Dkt. 1985PublishedCited by 6 opinions
1Opinion of the Court
OPINION
McDermott, justice.
This is an appeal from the order of the Commonwealth Court reversing the orders of the Board of Finance and Revenue which assessed a franchise tax against Clairol Incorporated (hereinafter “Clairol”) for the years 1975 through 1977. 1 The parties to the instant action filed a stipulation of facts regarding the level of Clairol’s business activities in the Commonwealth of Pennsylvania during the years in question. The relevant facts are as follows.
Clairol is a corporation organized and existing under the laws of Delaware. Its corporate headquarters are located in New…
2Cases cited22 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
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3Cited by6 opinions
- Guardian Industries Corp. v. DEP'T OF TREASURY CARGILL, INC.Michigan Court of Appeals · 1993
- Home Impressions, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2004
- Beistle Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1991
- Provident National Bank v. Montgomery County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1989
- Unisys Corp. v. COM., BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2002
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