Legal Opinion
Commonwealth v. Willson Products, Inc.
Supreme Court of Pennsylvania
Decided October 9, 1963No. Appeals, Nos. 5, 6 and 7PublishedCited by 44 opinions
1Opinion of the Court
Opinion by
Mr. Chief Justice Bell.
The Commonwealth has appealed in the case of Willson Products, Inc. from a Final Order and in each of the other two cases from a Final Decree of the Court of Common Pleas of Dauphin County. Each Decree restrained the Secretary of Revenue from imposing, assessing or collecting a realty transfer tax in each of said cases. The facts were stipulated in each case; the cases were argued together and will be disposed of in this Opinion.
The basic question involved in each case is the applicability of The Realty Transfer Tax Act1 to the transfer of real estate…
2Cases cited20 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Sablosky v. MessnerSupreme Court of Pennsylvania · 1952
- Commonwealth v. Allied Building Credits, Inc.Supreme Court of Pennsylvania · 1956
- Buist's EstateSupreme Court of Pennsylvania · 1929
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3Cited by44 opinions
- Commonwealth v. ChesterSupreme Court of Pennsylvania · 1999
- Commonwealth v. Rieck Investment Corp.Supreme Court of Pennsylvania · 1965
- Fonner v. Shandon, Inc.Supreme Court of Pennsylvania · 1999
- MASTRANGELO v. BUCKLEYSupreme Court of Pennsylvania · 1969
- JOHNSTON, INC. v. Com., Dept. of RevenueSupreme Court of Pennsylvania · 1999
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