Glatfelter Pulpwood Co. v. Commonwealth

How courts have described this case

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

• stating that taxpayer has burden of showing that tax scheme results in taxation of extraterritorial value by clear and cogent evidence
• stating whether particular out-of-state timber sale constitutes “business income,” as defined by Pennsylvania’s Tax Reform Code of 1971, is question of law
• stating whether particular out-of-state timber sale constitutes “business income,” as defined by Pennsylvania’s Tax Reform Code of 1971, is question of law

Source: CourtListener parenthetical corpus (CC0).

Cited by

11 cases in this archive cite this case.

• Wirth v. Commonwealth
  Supreme Court of Pennsylvania· 2014-06-17· cited 157×
• G.V. v. Department of Public Welfare
  Supreme Court of Pennsylvania· 2014-04-29· cited 77×
• Gilbert, R. v. Synagro Central Aplts
  Supreme Court of Pennsylvania· 2015-12-21· cited 53×
• Conway, M., et ux v. The Cutler Group, Inc., Aplt.
  Supreme Court of Pennsylvania· 2014-08-18· cited 18×
• DS Waters of America, Inc. v. Commonwealth of PA
  Commonwealth Court of Pennsylvania· 2016-11-30· cited 6×
• American Electric Power Service Corporation v. Commonwealth of PA
  Commonwealth Court of Pennsylvania· 2017-05-04· cited 6×
• RB Alden Corp. v. Commonwealth
  Commonwealth Court of Pennsylvania· 2017-09-12· cited 4×
• AIG Insurance Management Services, Inc. v. Vermont Department of Taxes
  Supreme Court of Vermont· 2015-11-20· cited 2×
• RB Alden Corp. v. Com.
  Commonwealth Court of Pennsylvania· 2017-09-12
• Pascal, S., Aplts v. City of Pgh ZBA
  Supreme Court of Pennsylvania· 2021-09-22
• PENN Entertainment, Inc. (f/k/a Penn National Gaming, Inc.) v. Department Of State Revenue
  Indiana Supreme Court· 2026-06-29

Cites

17 cases in this archive are cited by this case.

• Container Corp. of America v. Franchise Tax Board
  Supreme Court· 1983-06-27· cited 579×
• Mobil Oil Corp. v. Commissioner of Taxes of Vt.
  Supreme Court· 1980-03-19· cited 395×
• Moorman Manufacturing Co. v. Bair
  Supreme Court· 1978-10-02· cited 361×
• Exxon Corp. v. Department of Revenue of Wis.
  Supreme Court· 1980-06-10· cited 278×
• Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of Taxation
  Supreme Court· 1992-06-15· cited 246×
• ASARCO Inc. v. Idaho State Tax Commission
  Supreme Court· 1982-10-18· cited 213×
• Commonwealth v. Gilmour Manufacturing Co.
  Supreme Court of Pennsylvania· 2003-04-25· cited 141×
• MeadWestvaco Corp. v. Illinois Department of Revenue
  Supreme Court· 2008-04-15· cited 88×
• Laurel Pipe Line Co. v. Commonwealth
  Supreme Court of Pennsylvania· 1994-05-26· cited 41×
• Commonwealth v. ACF Industries, Inc.
  Supreme Court of Pennsylvania· 1970-11-12· cited 35×
• Ross-Araco v. Com., Bd. of Fin. & Rev.
  Supreme Court of Pennsylvania· 1996-04-18· cited 28×
• Welded Tube Co. of America v. Commonwealth
  Commonwealth Court of Pennsylvania· 1986-09-25· cited 28×
• Safe Harbor Water Power Corp. v. Fajt
  Supreme Court of Pennsylvania· 2005-06-21· cited 16×
• Canteen Corp. v. Commonwealth
  Commonwealth Court of Pennsylvania· 2003-03-06· cited 15×
• Unisys Corp. v. COM., BD. OF FINANCE & REVENUE
  Supreme Court of Pennsylvania· 2002-10-25· cited 12×
• Glatfelter Pulpwood Co. v. Commonwealth
  Commonwealth Court of Pennsylvania· 2011-05-04· cited 11×
• Allfirst Bank v. Commonwealth
  Supreme Court of Pennsylvania· 2007-10-17· cited 8×

Other cases named Glatfelter Pulpwood Co. v. Commonwealth

1 other CourtListener record shares this case name.

• Glatfelter Pulpwood Co. v. Commonwealth
  Commonwealth Court of Pennsylvania· 2011-05-04· cited 11×