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TOOL SALES & SERVICE CO., INC. v. COM.

536 Pa. 10 (1993)

637 A.2d 607

TOOL SALES & SERVICE CO., INC., Appellant, v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue, Appellees. TOM MISTICK & SONS, INC., Appellant, v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue, Appellees.

Supreme Court of Pennsylvania.

Decided December 30, 1993.

Reargument Denied March 21, 1994.

Attorney(s) appearing for the Case

Richard DiSalle, Washington, Charles L. Potter, Jr., Pittsburgh, for appellant.

Kevin A. Moury, Deputy Atty. Gen., for appellees.

Before NIX, C.J., and FLAHERTY, ZAPPALA, PAPADAKOS, CAPPY and MONTEMURO, JJ.

OPINION

MONTEMURO, Justice.

This is an appeal from a decision of the Commonwealth Court affirming the Board of Finance and Revenue. The Board denied the Appellants, Tool Sales & Service Co., Inc. and Tom Mistick and Sons, Inc., a claimed deduction from their average net income in determining the value of their capital stock for the purposes of the Pennsylvania Capital Stock Tax.

The issues presented for our review are (1) whether the term...

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