Legal Opinion
Laurel Pipe Line Co. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided August 20, 1992No. 318 F.R. 1989PublishedCited by 1 opinion
1Opinion of the Court
PALLADINO, Judge.
Petitioner Laurel Pipe Line Company (Taxpayer) seeks review of an order of the Board of Finance and Revenue which refused to characterize as nonbusiness income Taxpayer’s gain on the sale of an idle pipeline and corresponding equipment, land, rights of way, buildings, oil tanks, and similar real and personal property. We agree with the order of the Board of Finance and Revenue and enter judgment for the Commonwealth of Pennsylvania (Commonwealth).
Appeals from the Board of Finance and Revenue are de novo proceedings before the commonwealth court. Doyle Equipment Co. v.…
2Cases cited10 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
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3Cited by1 opinion
- Laurel Pipe Line Co. v. CommonwealthSupreme Court of Pennsylvania · 1994