Allfirst Bank v. Commonwealth

895 A.2d 669 (2006)

ALLFIRST BANK, Petitioner

v.

COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Argued February 1, 2006.

Decided March 27, 2006.

Jeffrey S. Blum, Pittsburgh, for petitioner.

Michael A. Roman, Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, McGINLEY, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, LEADBETTER, Judge, COHN JUBELIRER, Judge, SIMPSON, Judge.

OPINION BY Judge McGINLEY.

This is an appeal by Allfirst Bank (Allfirst) from the Orders of the Board of Finance and Revenue (Board) that refused Allfirst's Petitions for…