EAT'N PARK RESTAURANTS BUS. TRUST v. COM.


821 A.2d 160 (2003)

EAT'N PARK RESTAURANTS BUSINESS TRUST, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. Eat'n Park Restaurants Business Trust, Petitioner, v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided March 26, 2003.


Attorney(s) appearing for the Case

Charles L. Potter, Jr., Pittsburgh, for petitioner.

Michael A. Roman, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, and McGINLEY, Judge, PELLEGRINI, Judge, LEADBETTER, Judge, COHN, Judge, SIMPSON, Judge, and LEAVITT, Judge.


OPINION BY Judge LEADBETTER.

Consolidated before the court en banc are exceptions filed to two companion decisions of a panel of this court addressing taxpayer Eat'n Park Restaurants Business Trust's liability for corporate net income (CNI) tax and capital stock tax for the 1995 tax year. The taxpayer has excepted to our affirmance of the Board of Finance and Revenue's order subjecting taxpayer to CNI tax. See Eat'n Park...

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