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GENERAL MOTORS CORP. v. COMMONWEALTH

No. 12 MAP 2020.

265 A.3d 353 (2021)

GENERAL MOTORS CORPORATION, Appellee v. COMMONWEALTH of Pennsylvania, Appellant.

Supreme Court of Pennsylvania.

Decided: December 22, 2021.

Attorney(s) appearing for the Case

John Bartley Delone, Esq. , Neil Patrick McConnell, Esq. , Joshua D. Shapiro, Esq. , Pennsylvania Office of Attorney General, Karen Marie Gard, Esq. , Christopher Mauk Kazmaier, Esq. , for Appellant.

Kenneth Levine, Esq. , Kyle Oliver Sollie, Esq. , Reed Smith LLP, Yoni Fix, Esq. , for Appellee.

Alice L. Stewart, Esq. , Pitt law Legal Clinics, for Amici Curiae Alice L. Stewart and University of Pittsburgh School of Law Low-Income Taxpayer Clinic.

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

OPINION

Pennsylvania's Tax Reform Code of 1971 ("Tax Code"), as amended, permits corporate taxpayers to deduct losses suffered in prior years from the current year's taxable income to reduce their tax liability. The General Assembly in the years since 1991 has placed various caps on the so-called...

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