Dale National Bank v. Commonwealth

How courts have described this case

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

• interest from Federal securities could not be included in income for assessment of business corporation tax, as opposed to corporate franchise tax
• Pennsylvania bank-shares tax violated § 3124(a) because it was based on capital accounts that included federal obligations

Source: CourtListener parenthetical corpus (CC0).