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

OPINION BY

Judge P. KEVIN BROBSON.

In this appeal from the Board of Finance and Revenue (Board), Petitioner Nextel Communications of the Mid-Atlantic, Inc. (Nextel) challenges the Board’s denial of its petition for refund of corporate net- income! (CNI)-tax paid to the Commonwealth of Pennsylvania for the tax year ending December 31, 2007 (2007 Tax Year)., In pursuing its refund, Nextel contends that the met loss carryover deduction (NLC deduction) provision in Section 401(3)4.(c)(l)(A)(II) of the Tax Reform Code of 1971 (Tax Reform Code),1 as applied ■ to Nextel,2 violates the uniformity…