Lester Associates v. Commonwealth

816 A.2d 394 (2003)

LESTER ASSOCIATES, a General Partnership, Petitioner,

v.

COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Argued December 4, 2002.

Decided February 10, 2003.

Mark E. Halbruner, Lemoyne, for petitioner.

Ronald H. Skubecz, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, McGINLEY, Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, COHN, Judge, and SIMPSON, Judge.

OPINION BY Judge SMITH-RIBNER.

Before the Court en banc are exceptions filed by Petitioner Lester Associates, a general partnership, to the opinion and order filed by a…