Nextel Communications of the Mid-Atlantic Inc. wants a do-over.
The Sprint Corp. subsidiary has asked the Pennsylvania Supreme Court to rethink an Oct. 18 tax case decision that found unconstitutional a flat-dollar cap on net loss carryover deductions as applied to Nextel in 2007—yet didn’t award a refund. The Supreme Court found the flat dollar cap part of the provision violated the state’s uniformity clause and severed it from the remainder of the statute, leaving the percent cap in place (Nextel Commc’ns of the Mid-Atlantic, Inc. v. Commonwealth, Pa., No. 6 EAP 2016, application for reargument filed 11/1/17).
The filing “makes sense,” said David J. Shipley, a partner at McCarter & English LLP, who wrote a friend-of-the-court brief on behalf of the Council On State Taxation in the Nextel case.