Beistle Co. v. Commonwealth

KELLEY, Judge.

These are appeals from orders of the Board of Finance and Revenue (board) which refused petitions of the Beistle Company (Beistle) for the refund of corporate net income tax for tax years ending in 1980, 1981, and 1982, based on the untimely filing of the claims. The headquarters and factory of Beistle are located in Shippensburg and the company maintains an office and showroom in New York City. The New York employees solicit and accept orders.

In April of 1985, Beistle was informed by the New York Department of Taxation and Finance that it was subject to the New York Corporation…