1. Home
  2. Browse Decisions
  3. A.2d
  4. 812 A.2d
  5. 812 A.2d 448 (2002)
 

UNISYS CORP. v. COM., BD. OF FINANCE & REVENUE

812 A.2d 448 (2002)

UNISYS CORPORATION, Appellee v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE & REVENUE, Appellant (Three Cases). Unisys Corporation, Appellant v. Commonwealth of Pennsylvania, Board of Finance & Revenue, Appellee (Three Cases).

Supreme Court of Pennsylvania.

Re-Submitted August 21, 2002.

Decided October 25, 2002.

Reargument Denied December 31, 2002.

Attorney(s) appearing for the Case

Kevin A. Moury, Harrisburg, for the Com. of PA, and Bd. of Finance & Revenue. Joseph C. Bright, Kevin Jon Moody, Philadelphia, for Unisys Corp.

Before ZAPPALA, C.J., and CAPPY,CASTILLE, NIGRO, NEWMAN, SAYLOR and EAKIN, JJ.

OPINION

Justice SAYLOR.

These consolidated appeals concern constitutional and statutory challenges to the methodology employed by the Department of Revenue to calculate Pennsylvania franchise tax obligations of an out-of-state corporation conducting business activities in the Commonwealth.

Corollary to the capital stock tax imposed on domestic (Pennsylvania) corporations, the Commonwealth imposes...

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