WELDED TUBE CO. OF AMER. v. COM. OF PA.

No. 1520 C.D. 1983.

101 Pa.Commw. 32 (1986)

515 A.2d 988

Welded Tube Company of America, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

September 25, 1986.


Attorney(s) appearing for the Case

Richard B. Pearl, with him, Bruce S. Haines, Cohen, Shapiro, Polisher, Shiekman and Cohen, for petitioner.

Bryan E. Barbin, Deputy Attorney General, with him, Eugene J. Anastasio, Chief, Deputy Attorney General, and LeRoy S. Zimmerman, Attorney General, for respondent.

Argued April 9, 1986, before President Judge CRUMLISH, JR., Judges ROGERS, CRAIG, MacPHAIL, DOYLE, BARRY and COLINS.


OPINION BY JUDGE COLINS, September 25, 1986:

Welded Tube Company of America, a Pennsylvania business corporation (taxpayer), has appealed an order of the Board of Finance and Revenue (Board) resettling its corporate net income tax for the year ending January 31, 1980, by which the Board included the gain from the sale of the taxpayer's Philadelphia manufacturing facility as nonbusiness income described by Section

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