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LAUREL PIPE LINE CO. v. COM

537 Pa. 205 (1994)

642 A.2d 472

LAUREL PIPE LINE COMPANY, Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.

Supreme Court of Pennsylvania.

Decided May 26, 1994.

Attorney(s) appearing for the Case

George T. Bell, Harrisburg, for appellant.

Michael A. Roman, Dep. Atty. Gen., for appellee.

Before NIX, C.J., and LARSEN, FLAHERTY, ZAPPALA, PAPADAKOS, CAPPY and MONTEMURO, JJ.

OPINION

NIX, Chief Justice.

This is a direct appeal from the Order of the Commonwealth Court which affirmed the Order of the Board of Finance and Revenue. The Commonwealth Court and the Board of Finance and Revenue refused to characterize as nonbusiness income the gain on the sale of an idle pipeline and related assets by Appellant, Laurel Pipe Line Company ("Laurel"). For the reasons that follow, we...

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