Philadelphia Gas Works Ex Rel. City of Philadelphia v. Commonwealth

How courts have described this case

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

• affirming the Board’s denial of a taxpayer’s petition for a refund of sales taxes prepaid to the Commonwealth for failure to file within the applicable statutory time period
• refusing to apply strict construction against the government because “the dispute in this matter concerns the time limitation for seeking a refund or a credit of the prepaid taxes, not the rate or imposition of the . . . tax” (emphasis added)
• refusing to apply strict construction against the government because “the dispute in this matter concerns the time limitation for seeking a refund or a credit of the prepaid taxes, not the rate or imposition of the . . . tax” (emphasis added)
• refusing to apply strict construction against the government because “the dispute in this matter concerns the time limitation for seeking a refund or a credit of the prepaid taxes, not the rate or imposition of the . . . tax” (emphasis added)
• refusing to apply strict construction against the government because “the dispute in this matter concerns the time limitation for seeking a refund or a credit of the prepaid taxes, not the rate or imposition of the . . . tax” (emphasis added)
• “Neither the Board nor this [c]ourt has power to alter the explicit time limitation I in the [t]ax [c]ode based on equitable principles.” (citation omitted)

Source: CourtListener parenthetical corpus (CC0).