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PHILADELPHIA SUBURBAN CORP. v. COM.

144 Pa.Commw. 410 (1992)

601 A.2d 893

PHILADELPHIA SUBURBAN CORPORATION, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided January 3, 1992.

Attorney(s) appearing for the Case

Harry J. Rubin, for petitioner.

John J. Butchar, Deputy Atty. Gen., for respondent.

Before COLINS and BYER, JJ., and NARICK, Senior Judge.

BYER, Judge.

The sole issue in this taxpayer appeal from the Board of Finance and Revenue is the proper determination of the "average net income" component of the fixed formula used to compute taxpayer's capital stock value for capital stock tax purposes. Resolution of this issue requires us to determine the validity of a regulation of the Department of Revenue, 61 Pa.Code § 155.26(b), which interprets section 601 of the Tax Reform Code of 1971, Act of March...

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