Legal Opinion
Commonwealth v. Northern Metal Co.
Supreme Court of Pennsylvania
Decided November 10, 1964No. Appeals, Nos. 31 and 32PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
Me. Justice Cohen,
Northern Metal Company (appellant) is a Pennsylvania corporation with its sole place of business in Philadelphia. Originally incorporated in 1932 as a dealer in metals, it amended its charter in 1954 to permit it to engage in the business of stevedoring. All of its real and personal property is located in Pennsylvania. All of its employees are located and work in Pennsylvania. It is not registered to do business in any other jurisdiction, nor does it pay any tax to any other state or country.1
*77During the year 19572 appellant filed its Pennsylvania corporate net…
2Cases cited16 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- William E. Peck & Co. v. LoweSupreme Court of the United States · 1918
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3Cited by6 opinions
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Commonwealth v. General Foods Corp.Supreme Court of Pennsylvania · 1968
- Triumph Hosiery Mills, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1976
- Atlantic Coast Ports Service Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1971
- Commonwealth v. Atlantic & Gulf Stevedores, Inc.Commonwealth Court of Pennsylvania · 1977
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