COM. v. FIRST NAT'L. BK. OF SCRANTON


378 Pa. 272 (1954)

Commonwealth v. First National Bank of Scranton, Appellant.

Supreme Court of Pennsylvania.

June 28, 1954.


Attorney(s) appearing for the Case

Charles H. Welles, 3rd, with him Welles & Mackie, for appellant.

George W. Keitel, Deputy Attorney General, with him Frank F. Truscott, Attorney General, for Commonwealth, appellee.

George F. Shinehouse, Jr., with him Albert Barnes Zink, for First National Bank of Sunbury, et al., amicus curiae.

Before STERN, C.J., STEARNE, JONES, BELL, CHIDSEY and MUSMANNO, JJ.


OPINION BY MR. JUSTICE BELL, June 28, 1954:

This is an appeal from a judgment upholding a tax settlement made by the Board of Finance and Revenue fixing for purposes of taxation the value of the shares of stock of The First National Bank of Scranton. The Act imposes a tax on shares of capital stock of corporations doing a banking business: Act of July 15, 1897, P.L. 292, § 1, as amended, 72 PS § 1932; upon the actual value of such shares.

Section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases