Commonwealth Court of Pennsylvania February 19, 1997, 453 F.R. 1992 (Buckeye Pipeline Co. v. Commonwealth)

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United States · · · 19-02-1997

OPINION

FLAHERTY, Judge.

Buckeye Pipeline Company (Buckeye) petitions for review from an order of the Board of Finance and Revenue (Board) which refused to resettle Buckeye’s 1988 Corporate Net Income Tax (CNIT).

The parties stipulated to the following facts. Buckeye is a Delaware Corporation which is qualified to do business in Pennsylvania.

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