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VERIZON PENNSYLVANIA, INC. v. COM.

No. 266 F.R. 2008.

72 A.3d 799 (2013)

VERIZON PENNSYLVANIA, INC., Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 5, 2013.

Attorney(s) appearing for the Case

R. Gregory Roberts and Craig B. Fields , NY, Jeffrey S. Stokes , Harrisburg, for petitioner.

Jonathan C. Edmunds , Harrisburg, for respondent.

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

OPINION BY Judge McCULLOUGH.

Verizon Pennsylvania, Inc. (Verizon) petitions for review of the February 26, 2008 order of the Board of Finance and Revenue (Board) denying Verizon's tax resettlement petition to reduce the amount of taxable gross receipts for the 2004 tax year under section 1101(a)(2) of the Tax Reform Code of 1971.1

Background and Procedural History

Verizon timely filed its Tax Report for the tax...

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