Legal Opinion
Glatfelter Pulpwood Co. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided May 4, 2011No. 362 F.R. 2007PublishedCited by 11 opinions
1Opinion of the Court
OPINION BY
Judge PELLEGRINI.
Glatfelter Pulpwood Company (Taxpayer) petitions for review from an order of the Board of Finance and Revenue (Board) denying its request for a tax refund because its timberland sales gains meets the definition of “business income” under Section 401(3)2.(a)(1)(A) of the Tax Reform Code of 1971. 1 For the reasons that follow, we affirm the Board’s decision.
I
According to the parties’ Stipulation of Facts, Taxpayer is a wholly-owned subsidiary of P.H. Glatfelter Corporation, the parent company (Parent), which is a corporation that is organized under the laws of…
2Cases cited8 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Laurel Pipe Line Co. v. CommonwealthSupreme Court of Pennsylvania · 1994
- Commonwealth v. ACF Industries, Inc.Supreme Court of Pennsylvania · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Glatfelter Pulpwood Co. v. CommonwealthSupreme Court of Pennsylvania · 2013
- Southern Pines Trucking v. CommonwealthCommonwealth Court of Pennsylvania · 2012
- Senex Explosives, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2012
- American Electric Power Service Corporation v. Commonwealth of PACommonwealth Court of Pennsylvania · 2017
- DS Waters of America, Inc. v. Commonwealth of PACommonwealth Court of Pennsylvania · 2016
6 more not listed; retrieve them via the Exa API.