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LAUREL PIPE LINE CO. v. COM.

150 Pa.Commw. 135 (1992)

615 A.2d 841

LAUREL PIPE LINE COMPANY, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 20, 1992.

Attorney(s) appearing for the Case

George T. Bell, for petitioner.

Michael A. Roman, for respondent.

Before CRAIG, President Judge, and DOYLE, COLINS, PALLADINO, PELLEGRINI, FRIEDMAN and KELLEY, JJ.

PALLADINO, Judge.

Petitioner Laurel Pipe Line Company (Taxpayer) seeks review of an order of the Board of Finance and Revenue which refused to characterize as nonbusiness income Taxpayer's gain on the sale of an idle pipeline and corresponding equipment, land, rights of way, buildings, oil tanks, and similar real and personal property. We agree with the order of the Board of Finance and Revenue and enter judgment for the Commonwealth of Pennsylvania (Commonwealth...

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