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GLATFELTER PULPWOOD CO. v. COM.

No. 362 F.R. 2007.

19 A.3d 572 (2011)

GLATFELTER PULPWOOD COMPANY, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 4, 2011.

Attorney(s) appearing for the Case

George T. Bell , Harrisburg, for petitioner.

Jonathan C. Edmunds , Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, and McGINLEY, Judge, and PELLEGRINI, Judge, and SIMPSON, Judge, and LEAVITT, Judge, and BROBSON, Judge, and McCULLOUGH, Judge.

OPINION BY Judge PELLEGRINI.

Glatfelter Pulpwood Company (Taxpayer) petitions for review from an order of the Board of Finance and Revenue (Board) denying its request for a tax refund because its timberland sales gains meets the definition of "business income" under Section 401(3)2.(a)(1)(A) of the Tax Reform Code of 1971.1 For the reasons that follow, we affirm the Board's decision.

I.

According to the parties' Stipulation...

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