Legal Opinion
Commonwealth v. Central Railroad
Supreme Court of Pennsylvania
Decided April 17, 1961No. Appeal, No. 24PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
Mr. Justice Cohen,
This is an appeal from the decision of the Court of Common Pleas of Dauphin County sustaining the action of the Board of Finance and Review in refusing appellant’s petition for resettlement of its capital stock tax, Act of June 1, 1889, P. L. 420, §§20, 21, as amended, 72 PS §§1871, 1901, 1902, for the year 1951.
Appellant, Central Railroad Company of Pennsylvania, a domestic corporation, operates a railroad, the tracks of which are solely within Pennsylvania. Appellant interchanges freight cars with connecting carriers as required by the Interstate Commerce Act of…
2Cases cited15 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
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3Cited by5 opinions
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Commonwealth v. Philadelphia Market Street Subway-Elevated Railway Co.Supreme Court of Pennsylvania · 1962
- Spang Stores, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1976
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Spang Stores, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1976