H.J. Heinz Co. v. Commonwealth

MeGINLEY, Judge.

H.J. Heinz Company (Heinz) petitions for de novo review of the order of the Board of Finance and Revenue which sustained the action of the Board of Appeals of the Department of Revenue (Department) and approved, in part, the Department’s resettlement of Heinz’s Pennsylvania corporate net income tax liability for the fiscal year ending April 27,1988.

Pursuant to Pa. R.A.P. 1571(f)1 Heinz and the Department stipulated to the following facts:

I. H.J. Heinz Company ... is a Pennsylvania corporation....

2. Petitioner is engaged in the manufacture and sale of various prepared food…