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Pennsylvania Refund Request Untimely

A panel of the Pennsylvania Commonwealth Court dismissed a taxpayer’s petition that requested reversal of an order of the Board of Finance and Revenue that a petition for refund of gaming tax for the tax years 2009 through...more

Net Operating Loss Cap is Unconstitutional

In RB Alden Corp. v. Commonwealth, No. 73 F.R. 2011 (Pa. Commw. June 15, 2016), the court addressed the taxpayer’s liability for 2006 Corporate Net Income (CNI) Tax on gain from the sale of part of its interest in a...more

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