# Fisher Controls Co. v. Commonwealth

> Supreme Court of Pennsylvania · December 23, 1977 · 476 Pa. 119

URL: https://www.frixlaw.com/law-library/cases/9757062

## Case

- **Full name:** FISHER CONTROLS COMPANY, INC., Appellant, v. COMMONWEALTH of Pennsylvania
- **Court:** Supreme Court of Pennsylvania
- **Decided:** December 23, 1977
- **Citations:** 476 Pa. 119; 381 A.2d 1253; 1977 Pa. LEXIS 950
- **Precedential status:** Published
- **Opinion:** Dissent by Manderino
- **Judges:** Eagen, O'Brien, Roberts, Pomeroy, Nix, Manderino, Packel
- **Cited by:** 25 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9757062

## Opinion text

MANDERINO, Justice,
dissenting.
I dissent. The appellant taxpayer had sold all of its assets and had ceased doing business several months before the adoption of the new law raising the tax rate. The new law can not properly tax what for practical purposes was a nonexistent taxpayer. Other corporate taxpayers which went out of business in 1969 and were thus also nonexistent on the day of the adoption of the new tax were required to pay only the lower rate solely because they filed a return earlier than the appellant. The filing date difference does not justify a different tax treatment. The new law increasing the tax rate was inapplicable to the appellant.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9757062. Public record. Not legal advice.