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UPS WORLDWIDE FORWARDING, INC. v. COM.

843 A.2d 438 (2004)

UPS WORLDWIDE FORWARDING, INC., Petitioner v. COMMONWEALTH of Pennsylvania, Respondent. UPS Worldwide Forwarding, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. UPS Worldwide Forwarding, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. UPS Worldwide Forwarding, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided March 1, 2004.

Attorney(s) appearing for the Case

Richard D. Birns, Philadelphia, for petitioner.

Kevin A. Moury, Harrisburg, for respondent.

BEFORE: SMITH-RIBNER, Judge, SIMPSON, Judge, and FLAHERTY, Senior Judge.

OPINION BY Senior Judge FLAHERTY.

UPS Worldwide Forwarding, Inc. (Taxpayer) appeals from four orders of the Board of Finance and Revenue (Board) which refused Taxpayer's request to have its Corporate Net Income Tax (CNI Tax) and Franchise Tax for the years 1996 and 1997 recalculated by including a payroll factor along with the property factor and sales factor in the tax apportionment formula found in the Tax Reform Code of 1971 (Tax Reform Code).

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