Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, Department of Revenue

[J-3-2017] IN THE SUPREME COURT OF PENNSYLVANIA EASTERN DISTRICT SAYLOR, C.J., BAER, TODD, DONOHUE, DOUGHERTY, WECHT, MUNDY, JJ. NEXTEL COMMUNICATIONS OF THE : No. 6 EAP 2016 MID-ATLANTIC, INC., : : Appeal from the Judgment of the Appellee : Commonwealth Court entered on : December 30, 2015 at No. 98 F.R. 2012: v. : ARGUED: April 5, 2017 : : COMMONWEALTH OF PENNSYLVANIA, : DEPARTMENT OF REVENUE : : Appellant : OPINION JUSTICE TODD DECIDED: October 18, 2017 In this direct appeal, we are called upon to determine whether the “net loss carryover” provision of the Pennsylvania Revenue Code for tax…