SOUTHERN PINES TRUCKING v. COM.

No. 352 F.R. 2008

42 A.3d 1222 (2012)

SOUTHERN PINES TRUCKING, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 2, 2012.


Attorney(s) appearing for the Case

Charles L. Potter , Pittsburgh, for petitioner.

Clinton G. Smith, Jr. , Senior Deputy Attorney General, Harrisburg, for respondent.

BEFORE: SIMPSON, Judge, and McCULLOUGH, Judge, and FRIEDMAN, Senior Judge.


OPINION BY Judge SIMPSON.

Southern Pines Trucking (Taxpayer) contests the interest amount calculated by the Department of Revenue (Department) on a Notice of Determination of fuel tax due under the Motor Carriers Road Tax Act1 based on Taxpayer's reporting pursuant to its International Fuel Tax Agreement (IFTA)2 license. Taxpayer argued that the interest on its credits should be offset against interest on its...

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