Gilmour Manufacturing Co. v. Commonwealth

DOYLE, President Judge.

Before the Court en banc are the exceptions of Gilmour Manufacturing (Gilmour) to the September 1, 1998 order of this Court affirming the decision of the Board of Finance and Revenue (Board), which denied Gilmour’s petition for a partial refund of its 1991 corporate net income (CNI) tax. As this Court’s initial opinion1 pointed out, the sole issue presented is whether Gilmour’s sales to out-of-state purchasers who pick the products up in Pennsylvania and ultimately sell them outside the state should be included in the calculation of its CNI tax.

Gilmour is a Pennsylvania…