GILMOUR MFG. CO. v. COM.


750 A.2d 948 (2000)

GILMOUR MANUFACTURING COMPANY, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 1, 2000.


Attorney(s) appearing for the Case

Joseph C. Bright and Kevin J. Moody, Philadelphia, for petitioner.

Carol L. Weitzel, Harrisburg, for respondent.

Before DOYLE, President Judge, and COLINS, J., McGINLEY, J., SMITH, J., PELLEGRINI, J., KELLEY, J., and FLAHERTY, J.


DOYLE, President Judge.

Before the Court en banc are the exceptions of Gilmour Manufacturing (Gilmour) to the September 1, 1998 order of this Court affirming the decision of the Board of Finance and Revenue (Board), which denied Gilmour's petition for a partial refund of its 1991 corporate net income (CNI) tax. As this Court's initial opinion1 pointed out, the sole issue presented is whether Gilmour's sales to out-of-state purchasers who...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases