Systems & Computer Technology Corporation v. Commonwealth of PA (majority)

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IN THE COMMONWEALTH COURT OF PENNSYLVANIA Systems & Computer Technology Corporation, Petitioner v. Commonwealth of Pennsylvania, Respondent BEFORE: : : : : : : : : No. 77 F.R. 2009 Submitted: September 12, 2012 HONORABLE DAN PELLEGRINI, President Judge HONORABLE BERNARD L. McGINLEY, Judge HONORABLE BONNIE BRIGANCE LEADBETTER, Judge HONORABLE RENÃ E COHN JUBELIRER, Judge HONORABLE ROBERT SIMPSON, Judge HONORABLE PATRICIA A. McCULLOUGH, Judge HONORABLE ANNE E. COVEY, Judge OPINION NOT REPORTED MEMORANDUM OPINION BY JUDGE LEADBETTER FILED: October 3, 2012 Pursuant to Pa. R.A.P. 1571(i), the Commonwealth of Pennsylvania has filed exceptions to the opinion and order filed on April 18, 2012 in this appeal from the order of the Board of Finance and Revenue (Board) that affirmed the Board of Appeals' resettlement of the franchise tax liability of Systems & Computer Technology Corporation (SCT) for the 2005 taxable year. The threejudge panel of this Court reversed the Board's order, concluding that SCT met the asset test for a holding company and was, therefore, eligible to compute its franchise tax liability utilizing the favorable 10% holding company apportionment method under Sections 601(a) and 602(e) of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §§ 7601(a) and 7602(e). We find that the Commonwealth's arguments in the exceptions challenging that conclusion were fully addressed in the opinion filed in Systems & Computer Technology Corporation v. Commonwealth, 41 A.3d 961 (Pa. Cmwlth. 2012). Accordingly, we deny the Commonwealth's exceptions. _____________________________________ BONNIE BRIGANCE LEADBETTER, Judge 2 IN THE COMMONWEALTH COURT OF PENNSYLVANIA Systems & Computer Technology Corporation, Petitioner v. Commonwealth of Pennsylvania, Respondent : : : : : : : : No. 77 F.R. 2009 ORDER AND NOW, this 3rd day of October, 2012, the exceptions filed by the Commonwealth of Pennsylvania in the above-captioned matter are hereby DENIED. Judgment is entered in favor of Systems & Computer Technology Corporation and against the Commonwealth of Pennsylvania. _____________________________________ BONNIE BRIGANCE LEADBETTER, Judge

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