MISSION FUNDING ALPHA v. COMMONWEALTH

No. 2 MAP 2016.

173 A.3d 748 (2017)

MISSION FUNDING ALPHA, Appellee v. COMMONWEALTH of Pennsylvania, Appellant.

Supreme Court of Pennsylvania.

Decided: November 22, 2017.


Attorney(s) appearing for the Case

Paul Evan Melniczak, Esq. , Kyle Oliver Sollie, Esq. , Reed Smith LLP, for Appellee.

Bruce Richard Beemer, Esq. , John G. Knorr III, Esq. , Neil Patrick McConnell, Esq. , Pennsylvania Office of Attorney General, Joshua D. Shapiro, Esq. , Carol L. Weitzel, Esq. , PA Office of Attorney General, for Appellant.

Jeffrey T. McGuire, Esq. Cipriani & Werner, P.C., for Amicus Curiae The Pennsylvania Institute of Certified Public Accountants.

SAYLOR, C.J., BAER, TODD, DONOHUE, DOUGHERTY, WECHT, MUNDY, JJ.


OPINION

We consider the Commonwealth Court's decision that the three-year tax refund period specified in Section 3003.1(a) of the Tax Reform Code of 1971 (Tax Code), 72 P.S. § 10003.1(a), begins to run on the date the corporate taxpayer files its...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases