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TRANSCONTINENTAL GAS PIPE LINE v. COM.

153 Pa.Commw. 60 (1993)

620 A.2d 614

TRANSCONTINENTAL GAS PIPE LINE CORPORATION, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent (Two Cases).

Commonwealth Court of Pennsylvania.

Decided January 22, 1993.

Attorney(s) appearing for the Case

Lowell S. Thomas, Jr., for petitioner.

Clinton G. Smith, Jr., Deputy Atty. Gen., for respondent.

Before DOYLE and SMITH, Judges, and NARICK, Senior Judge.

NARICK, Senior Judge.

Transcontinental Gas Pipe Line Corporation (Transco) appeals from the orders of the Board of Finance and Revenue (Board) that sustained the imposition by the Department of Revenue (Department) of utilities gross receipts tax for the calendar year 1984 in the amount of $102,541.00, plus penalty and interest on Transco. We affirm, as modified.

Transco is a Delaware corporation having its principal office in Houston, Texas. Until 1975, Transco...

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