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