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← 987 A2D 849 - All Staffing, Inc. v. Commonwealth

All Staffing, Inc. v. Commonwealth’s Empirical Analysis

2010

Citation profile

3
cited by 3 later decisions
1
states following
November 2014
most recently cited

3 state decisions

Relationships

Relies on Canteen Corporation v. Commonwealth · Alan Wood Steel Co. v. Philadelphia School District · 155 Pa. Commw. 423 - Norris v. Commonwealth · Canteen Corp. v. Commonwealth

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “are defined by the Tax Code as: Providing temporary or continuing help where the help supplied is on the payroll of the supplying person or entity, but is under the supervision of the individual or business to which help is furnished. Such services include, but are not limited to, service of a type provided by labor and manpower pools, employe leasing services, office help supply services, temporary help services .... Section 201(cc), added by the Act of August 4, 1991, P.L. 97, 72 P.S. § 7201(cc). Sales tax is imposed on a”
    2 later decisions quote this exact passage
  2. “sale at retail” of tangible personal property and certain enumerated services. Section 202 of the Tax Code, 72 P.S. § 7202. In 1991, the term”
    2 later decisions quote this exact passage
  3. “The providing of an individual by a vendor to a purchaser whereby the individual is an employe of the vendor and the work performed by the individual is under the supervision of the purchaser. (i) The term includes the type of service provided by labor and manpower pools, employe leasing services, office help supply services, temporary help services, usher services, modeling services or fashion show model supply services.”
    1 later decision quote this exact passage

How this case has been treated — in progress

Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.