1. Home
  2. Browse Decisions
  3. Pa.Commw.
  4. 117 Pa.Commw.
  5. 117 Pa.Commw. 38 (1988)
 

DOYLE EQUIP. CO. v. COM. of PA.

No. 1230 C.D. 1987.

117 Pa.Commw. 38 (1988)

542 A.2d 644

Doyle Equipment Company, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

June 9, 1988.

Attorney(s) appearing for the Case

Scott W. Irmscher, with him, J. Mark Munson, Meyer, Darragh, Buckler, Bebenek & Eck, for petitioner.

Michael A. Roman, Deputy Attorney General, with him, Eugene J. Anastasio, Chief Deputy Attorney General, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued March 23, 1988, before President Judge CRUMLISH, JR., and Judges CRAIG, MacPHAIL, COLINS, PALLADINO, McGINLEY and SMITH.

OPINION BY JUDGE SMITH, June 9, 1988:

Doyle Equipment Company (Petitioner) appeals from a decision of the Board of Finance and Revenue (Board) which sustained the Department of Revenue's assessment of Petitioner's 1984 capital stock tax under Section 601(a) of the Tax Reform Code of 1971 (Code).1 The issue raised in this appeal concerns interpretation of the term "average net income" as defined under Section 601(a) of the Code. We affirm...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases