Eat'n Park Restaurants Business Trust v. Commonwealth

OPINION BY

Judge LEADBETTER.

Consolidated before the court en banc are exceptions filed to two companion decisions of a panel of this court addressing taxpayer Eat’n Park Restaurants Business Trust’s Lability for corporate net income (CNI) tax and capital stock tax for the 1995 tax year. The taxpayer has excepted to our affirmance of the Board of Finance and Revenue’s order subjecting taxpayer to CNI tax. See Eat’n Park Restaurants Business Trust v. Commonwealth, 803 A.2d 845 (Pa.Cmwlth.2002). The Commonwealth has excepted to our reversal of the Board’s order subjecting taxpayer to capital…