Gilmour Manufacturing Co. v. Commonwealth

I dissent from the majority’s decision to grant the exceptions filed by Gilmour Manufacturing Company to this Court’s September 1, 1998 order affirming a decision of the Board of Finance and Revenue (Board). This Court denied Gilmour’s petition for a refund of $17,912, representing a portion of its 1991 corporate net income (CNI) tax. The sole inquiry in this matter is whether Gilmour’s 1991 CNI tax should be calculated by including sales made to purchasers who are not located in Pennsylvania but who take delivery of their purchased property at Gilmour’s loading dock in Pennsylvania and…