Commonwealth Securities & Investments, Inc. v. Commonwealth

Commonwealth Court of Pennsylvania

Commonwealth Securities & Investments, Inc. v. Commonwealth

499 A.2d 408, 92 Pa. Commw. 305, 1985 Pa. Commw. LEXIS 1327

CourtCommonwealth Court of Pennsylvania

DecidedOctober 18, 1985

DocketAppeals, Nos. 1584 C.D. 1982, 1585 C.D. 1982, 1027 C.D. 1982, 1028 C.D. 1982, 2125 C.D. 1981 and 2403 C.D. 1981

StatusPublished

This text of 499 A.2d 408 (Commonwealth Securities & Investments, Inc. v. Commonwealth) is published on Counsel Stack Legal Research, covering Commonwealth Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Commonwealth Securities & Investments, Inc. v. Commonwealth, 499 A.2d 408, 92 Pa. Commw. 305, 1985 Pa. Commw. LEXIS 1327 (Pa. Ct. App. 1985).

Pincite

Opinion

• Per Curiam

Opinion,

The Commonwealth has taken a number of exceptions to this Court’s Opinion and Orders dated March 6,.1985 in the captioned, cases. The central conclusion .to which the Commonwealth has taken .exception is the determination that the Corporate Net Income Tax, 72 P.S. 7401 et seq. is a direct tax upon income.

We have closely attended the Commonwealth’s able brief and argument advancing essentially the same contentions favorable to the Commonwealth as those yhich were made by it when these matters were before us on appeals from orders of the Board of Finance and Revenue; and, adhering to the views we expressed in our earlier opinion and implemented by our orders, we now enter the following:

Order

And Now, this 18th day of October, 1985, it is ordered that the Commonwealth’s exceptions be and the same hereby are dismissed.

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