SHAWNEE DEVELOPMENT, INC. v. COM.


799 A.2d 882 (2002)

SHAWNEE DEVELOPMENT, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. Shawnee Development, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 15, 2002.


Attorney(s) appearing for the Case

Philip E. Cook, Jr., Pittsburgh, for petitioner.

Christopher M. Kazmaier, Harrisburg, for respondent.

James Leland Fritz, Harrisburg, for Pa. Chamber of Business and Industry, Amicus Curiae.

BEFORE: DOYLE, Senior Judge (P.), COLINS, President Judge, McGINLEY, Judge, SMITH-RIBNER, Judge, FRIEDMAN, Judge, KELLEY, Senior Judge, and LEADBETTER, Judge.


OPINION BY Judge SMITH-RIBNER.

The Commonwealth of Pennsylvania has filed exceptions to the decision of a panel of this Court on these consolidated petitions for review from orders of the Board of Finance and Revenue (Board) that affirmed the recalculation by the Department of Revenue (Department) of the capital stock tax liability of Shawnee Development, Inc. (Shawnee). Applying Section 1903(a) of the Statutory Construction Act of 1972, 1 Pa.C.S. § 1903(a),...

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