Unisys Corp. v. Commonwealth

How courts have described this case

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

• observing that “states must often resort to the use of formulas based upon more readily ascertainable measures of the corporation’s activities within and without the state in order to apportion the taxes”
• observing that \states must often resort to the use of formulas based upon more readily ascertainable measures of the corporation's activities within and without the state in order to apportion the taxes\
• “Even giving due deference to the Department’s interpretation of the statute, we simply cannot say that an allocation so far at variance ‘fairly represents the extent of [Unisys’s] business activity in this State.’ ”

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Unisys Corp. v. COM., BD. OF FINANCE & REVENUE
  Supreme Court of Pennsylvania· 2002-10-25· cited 12×
• Shawnee Development, Inc. v. Commonwealth
  Commonwealth Court of Pennsylvania· 2002-05-15· cited 10×
• New Jersey Natural Gas Co. v. Director, Division of Taxation
  New Jersey Tax Court· 2008-04-17· cited 6×
• Shawnee Development, Inc. v. Commonwealth
  Commonwealth Court of Pennsylvania· 2000-12-19· cited 5×
• State, Commercial Fisheries Entry Commission v. Carlson
  Alaska Supreme Court· 2008-04-11· cited 3×
• Wilmington Trust Corp. v. Commonwealth
  Commonwealth Court of Pennsylvania· 2004-07-22
• STATE, COMMERCIAL FISH. COM'N v. Carlson
  Alaska Supreme Court· 2008-04-11

Cites

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

• 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×
• Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell
  Supreme Court· 1931-04-13· cited 311×
• Norfolk & Western Railway Co. v. Missouri State Tax Commission
  Supreme Court· 1968-03-11· cited 164×
• Norris v. Commonwealth
  Commonwealth Court of Pennsylvania· 1993-08-09· cited 38×
• E.I. Du Pont De Nemours & Co. v. State Tax Assessor
  Supreme Judicial Court of Maine· 1996-04-09· cited 29×
• Pettyjohn v. Kalamazoo Center Corp.
  Supreme Court· 1989-10-02· cited 25×
• Triumph Hosiery Mills, Inc. v. Commonwealth
  Supreme Court of Pennsylvania· 1976-10-08· cited 24×
• Commonwealth v. After Six, Inc.
  Supreme Court of Pennsylvania· 1980-03-20· cited 23×
• Tambrands, Inc. v. State Tax Assessor
  Supreme Judicial Court of Maine· 1991-08-07· cited 23×
• Atlantic Richfield Co. v. State
  Alaska Supreme Court· 1985-08-16· cited 21×
• Colgate-Palmolive Co. v. Franchise Tax Board
  California Court of Appeal· 1992-11-20· cited 14×
• American Telephone & Telegraph Co. v. Wisconsin Department of Revenue
  Court of Appeals of Wisconsin· 1988-02-18· cited 13×
• Gilbert Associates, Inc. v. Commonwealth
  Supreme Court of Pennsylvania· 1982-06-28· cited 11×
• NCR Corp. v. Commissioner of Revenue
  Supreme Court of Minnesota· 1989-02-24· cited 10×
• Miami Corp. v. Department of Revenue
  Appellate Court of Illinois· 1991-04-04· cited 7×
• Quality Markets, Inc. v. Commonwealth
  Commonwealth Court of Pennsylvania· 1986-08-08· cited 5×
• Commonwealth v. Mercadante
  Commonwealth Court of Pennsylvania· 1996-05-24· cited 5×
• Triumph Hosiery Mills, Inc. v. Commonwealth
  Commonwealth Court of Pennsylvania· 1975-09-05· cited 3×