Legal Opinion

Dow Chemical Company v. Com. of PA

Commonwealth Court of Pennsylvania

Decided December 22, 2025No. 892 F.R. 2018Published

1Opinion of the Court

IN THE COMMONWEALTH COURT OF PENNSYLVANIA Dow Chemical Company, : Petitioner : : v. : No. 892 F.R. 2018: ARGUED: October 9, 2025 Commonwealth of Pennsylvania, : Respondent : BEFORE: HONORABLE MICHAEL H. WOJCIK, Judge HONORABLE STACY WALLACE, Judge HONORABLE BONNIE BRIGANCE LEADBETTER, Senior Judge OPINION BY SENIOR JUDGE LEADBETTER FILED: December 22, 2025 Dow Chemical Company petitions for review of the order of the Board of Finance and Revenue (Board) sustaining a decision of the Board of Appeals (BOA) that denied Dow’s petition for reassessment of its corporate net income tax (CNIT)…

2Cases cited6 opinions

  1. Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
  2. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  3. Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, Department of RevenueSupreme Court of Pennsylvania · 2017
  4. Oz Gas, Ltd. v. Warren Area School DistrictSupreme Court of Pennsylvania · 2007
  5. Plum Borough School District v. CommonwealthCommonwealth Court of Pennsylvania · 2004

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