COM. v. EASTERN MOTOR EXP., INC.


398 Pa. 279 (1959)

Commonwealth, Appellant, v. Eastern Motor Express, Inc. Commonwealth, Appellant, v. Riss & Company, Inc.

Supreme Court of Pennsylvania.

December 30, 1959.


Attorney(s) appearing for the Case

Edward Friedman, Deputy Attorney General, with him Anne X. Alpern, Attorney General, for appellant.

Frank A. Sinon, with him F. Eugene Reader, and Rhoads, Sinon & Reader, for appellees.

Sanford D. Beecher, and Duane, Morris & Heckscher, for amicus curiae.

James M. Marsh and J. Harry LaBrum, and LaBrum and Doak, for amici curiae.

Before JONES, C.J., BELL, MUSMANNO, JONES, COHEN and BOK, JJ.


OPINION BY MR. JUSTICE BELL, December 30, 1959:

These appeals were heard and will be considered together. The question involved may be thus stated: Is the tax imposed on each of these defendants by the Corporation Income Tax Law of 1951* valid and Constitutional. The lower Court held the Act to be unconstitutional.

The facts must necessarily be stated at length. We quote with approval the following excerpts from the able comprehensive...

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