Supreme Court of Pennsylvania· 6/24/1971

AMIDON v. Kane

Citations

444 Pa. 38
279 A.2d 53
1971 Pa. LEXIS 757

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

holding that the Internal Revenue Code’s personal exemptions, deductions, and other tax preferences violated the Uniformity Clause
explaining that “[njatural persons ... cannot be likened to profit-maximizing entities” for purposes of determining whether a statute’s method of computing taxable income comports with the Uniformity Clause
\[T]he challengers of the constitutionality of state or local taxation bear a heavy burden. . . .\
“[T]he challengers of the constitutionality of state or local taxation bear a heavy burden____”
tax purporting to apply flat rate to income, as established by federal standards and with federal exemptions, violated uniformity
tax purporting to apply flat rate to income, as established by federal standards and with federal exemptions, violated uniformity

Source: CourtListener parenthetical corpus (CC0).

Judges: Bell, Jones, Eagen, O'Brien, Roberts, Pomeroy, Barbieri

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Cited by

63 cases in this archive cite this case; the 20 most cited are listed.

Cites

35 cases in this archive are cited by this case; the 20 most cited are listed.

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