THRU-WAY EQUIP. CO., APLNT., v. PA. B. F. & R.

No. 412 C.D. 1974.

17 Pa.Commw. 348 (1975)

Thru-Way Equipment Company, Appellant, v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Appellee.

Commonwealth Court of Pennsylvania.

February 7, 1975.


Attorney(s) appearing for the Case

Daniel B. Brandschain, for appellant.

Vincent J. Dopko, Deputy Attorney General, for appellee.

Argued January 6, 1975, before President Judge BOWMAN, and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY JUDGE WILKINSON, February 7, 1975:

This matter is before the Court on a motion to dismiss filed by the Commonwealth. The appellant, a corporation, failed to transmit funds it had withheld from the wages of its employees as Pennsylvania income tax under the provisions of Section 316 of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, added August 31, 1971, P.L. 362, 72 P.S. § 7316 (Supp. 1974-1975). On March 1, 1973, the Personal Income...

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