Columbia Gas Transmission Corp. v. Commonwealth
Supreme Court of Pennsylvania
1Opinion of the Court
OPINION OF THE COURT
ROBERTS, Judge.
Columbia Gas Transmission Corporation (appellant) appeals 1 from Judgment of the Commonwealth Court which affirmed the determination of the Board of Finance and Revenue. The Board sustained the Department of Revenue’s computation and settlement of Columbia’s liability for the Excise Tax on Foreign Corporations 2 for the period July 1, 1971, through December 31, 1971.
Appellant raises four contentions on this appeal: (1) the foreign excise tax as imposed here violates the Commerce Clause of the United States Constitution as a tax on interstate commerce; (2)…
Also in this document: Concurrence.
2Cases cited18 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
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3Cited by46 opinions
- Lucker Manufacturing, a Unit of Amclyde Engineered Products, Inc. v. The Home Insurance CompanyCourt of Appeals for the Third Circuit · 1994
- Clifton v. Allegheny CountySupreme Court of Pennsylvania · 2009
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
- Mount Airy 1, LLC v. Pennsylvania Department of RevenueSupreme Court of Pennsylvania · 2016
41 more not listed; retrieve them via the Exa API.