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GLATFELTER PULPWOOD CO. v. COM.

No. 62 MAP 2011

61 A.3d 993 (2013)

GLATFELTER PULPWOOD COMPANY, Appellant v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided January 22, 2013.

Attorney(s) appearing for the Case

George Timothy Bell, Esq. , Morgan Lewis & Bockius, L.L.P., for Glatfelter Pulpwood Company.

John Bartley Delone , Linda L. Kelly , Jonathan Charles Edmunds , PA Office of Attorney General, Calvin Royer Koons , Clinton G. Smith, Jr. , for Commonwealth of Pennsylvania.

CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, McCAFFERY, ORIE MELVIN, JJ.

OPINION

Justice McCAFFERY.

In this direct appeal, Glatfelter Pulpwood Company ("Appellant") challenges the Commonwealth Court's affirmance of the Board of Finance and Revenue's determination that Appellant's gains from the sale of a tract of Delaware timberland be characterized as "business income," subject to taxation in Pennsylvania. Upon review, we affirm the order of the Commonwealth Court.

The parties have stipulated to the relevant facts...

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