FEDEX GROUND PACKAGE SYSTEM, INC. v. COM.


922 A.2d 978 (2007)

FEDEX GROUND PACKAGE SYSTEM, INC., Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided April 27, 2007.


Attorney(s) appearing for the Case

David J. Gutowski, Philadelphia, for petitioner.

Michael A. Roman, Sr. Deputy Attorney General and Carol L. Weitzel, Chief Deputy Attorney General, Harrisburg, for respondent.

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


OPINION BY Judge McGINLEY.

The Commonwealth of Pennsylvania Department of Revenue (Department) has filed exceptions to this Court's order filed April 17, 2006, which reversed the order of the Board of Finance and Revenue denying FedEx Ground Package System, Inc.'s (Taxpayer) petitions for refund of its corporate net income and franchise taxes for the year ended 1999.

The only issue is how to compute the numerator of the apportionment fraction used to...

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