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CANTEEN CORP. v. COM.

792 A.2d 14 (2002)

CANTEEN CORPORATION, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided February 8, 2002.

Attorney(s) appearing for the Case

Robert R. Batt, Philadelphia and Peter L. Faber, New York, for petitioner.

Clinton G. Smith, Harrisburg, for respondent.

Before SMITH-RIBNER, Judge, KELLEY, Judge, and JIULIANTE, Senior Judge.

KELLEY, Judge.

Canteen Corporation ("Canteen") petitions for review of an order of the Board of Finance and Revenue involving the settlement of Canteen's corporate net income tax liability for the period from January 1, 1994 through June 17, 1994 (Tax Period) under Article IV of the Tax Reform Code of 1971 (Tax Code).2 We affirm.

Canteen is a corporation organized under the laws of the State of Delaware with headquarters and commercial...

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