Commonwealth v. Allied Chemical & Dye Corp.

Supreme Court of Pennsylvania

Commonwealth v. Allied Chemical & Dye Corp.

115 A.2d 196, 382 Pa. 520, 1955 Pa. LEXIS 430

CourtSupreme Court of Pennsylvania

DecidedJune 27, 1955

DocketAppeal, No. 17

StatusPublished

This text of 115 A.2d 196 (Commonwealth v. Allied Chemical & Dye Corp.) is published on Counsel Stack Legal Research, covering Supreme 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 v. Allied Chemical & Dye Corp., 115 A.2d 196, 382 Pa. 520, 1955 Pa. LEXIS 430 (Pa. 1955).

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Opinion

Opinion by

Me. Chief Justice Hoeace Steen,

The appeal of the Allied Chemical and Dye Corporation in the matter of its 1950 corporate net income tax involves the same facts and the same legal ques[521]*521tions as that of tbe American. Telephone and Telegraph Company.

The gross income of the Allied Chemical and Dye Corporation is derived in part from its holding company business • carried on wholly outside of Pennsylvania and in part from its operations in the chemical industry some of which are carried on in this Commonwealth. Applying the Corporate Net Income Tax Act on a unitary basis the Company’s tax due the Commonwealth for that year would amount to $193,403.48, whereas, if computed on a multiform basis according to the contention of the Commonwealth, it would amount to $205,145.46. The court below properly fixed the tax in the former amount.

Judgment affirmed.

Mr. Justice Jones and Mr. Justice Chidsey dissent.

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Opinion by

Me. Chief Justice Hoeace Steen,

The appeal of the Allied Chemical and Dye Corporation in the matter of its 1950 corporate net income tax involves the same facts and the same legal ques[521]*521tions as that of tbe American. Telephone and Telegraph Company.

The gross income of the Allied Chemical and Dye Corporation is derived in part from its holding company business • carried on wholly outside of Pennsylvania and in part from its operations in the chemical industry some of which are carried on in this Commonwealth. Applying the Corporate Net Income Tax Act on a unitary basis the Company’s tax due the Commonwealth for that year would amount to $193,403.48, whereas, if computed on a multiform basis according to the contention of the Commonwealth, it would amount to $205,145.46. The court below properly fixed the tax in the former amount.

Judgment affirmed.

Mr. Justice Jones and Mr. Justice Chidsey dissent.

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Bluebook (online)

115 A.2d 196, 382 Pa. 520, 1955 Pa. LEXIS 430, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commonwealth-v-allied-chemical-dye-corp-pa-1955.