[Download] "Commonwealth V. Gilmour Manufacturing Company" by Pennsylvania Supreme Court # eBook PDF Kindle ePub Free

March 11, 2021

eBook details

Title: Commonwealth V. Gilmour Manufacturing Company
Author : Pennsylvania Supreme Court
Release Date : January 25, 2003
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 73 KB

Description

This appeal presents a tax issue of first impression for this Court: whether a Pennsylvania corporation's sales of goods to out-of-state purchasers, who retrieve the goods at the seller's place of business in Pennsylvania and then transport the goods outside of Pennsylvania, should be included in the Pennsylvania corporation's calculation of corporate net income ("CNI") tax under the Tax Reform Code of 1971, 72 P.S. § 7101 et seq. For the reasons that follow, we agree with the Commonwealth Court that the Pennsylvania Department of Revenue's regulation, which treats such sales as in-state sales, is contrary to the Code and, accordingly, we affirm.