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TOOL SALES & SERVICE CO., INC. v. COM.

149 Pa.Commw. 389 (1992)

613 A.2d 143

TOOL SALES & SERVICE CO., INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. TOM MISTICK & SONS, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 22, 1992.

Attorney(s) appearing for the Case

Keithley D. Mulvihill, for petitioners.

Kevin A. Moury, Deputy Atty. Gen., for respondent.

Before PALLADINO and McGINLEY, JJ., and BARRY, Senior Judge.

McGINLEY, Judge.

Tool Sales and Service Company, Inc. and Tom Mistick and Sons, Inc. (collectively Taxpayers) appeal orders entered by the Board of Finance and Revenue (Board) that disallowed a deduction representing hypothetical federal tax liability in calculation of Taxpayers' capital stock value for tax purposes in the years 1984 and 1985. We affirm.

The parties have stipulated to the following...

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