¶1 The judgment of the court below as to the right of the plaintiff tax collector to demand, collect and receive from the defendant employer, under section 1(c) of the Act of June 20, 1939, P. L. 508, 72 PS sec. 5544.1(c), the taxes due by an employee of the defendant for the years 1932, 1933, 1935,1936, 1937 and 1939, is affirmed on the clear and convincing opinion of Judge Carr.
143 Pa. Super. 106
18 A.2d 324
Martin v. Danko
Superior Court of Pennsylvania
Decided November 11, 1940
Superior Court of Pennsylvania · decided 1940-11-11
A collector of county and township taxes has filed this petition for a declaratory judgment against a resident taxpayer and his employer, asking us to determine the right of the collector to demand, collect, and receive from the employer under the terms of the Act of June 20, 1939, P. L. 508, 72 PS 5544.1 per capita and occupation taxes owing by the employee for the years from 1932 to 1939, inclusive, except the years 1934 and 1938.
Good law ✅— No negative treatment on recordhow we know
Decided 1940-11-11
How this case has been cited
Cited by 4 later decisions — most recently July 1974
4 state decisions
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