Commonwealth, Board of Finance & Revenue v. Rosetta Oil, Inc.

OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from an opinion and order of Commonwealth Court which effectively enjoins the Commonwealth of Pennsylvania, Board of Finance and Revenue (Board) from placing a hen on the assets of Rosetta Oh, Inc. (Rosetta) during the pen-dency of Rosetta’s petition for review of the Board’s order sustaining a liquid fuels tax assessment against Rosetta in the amount of $395,172.60 plus interest.

Rosetta contends that in January, 1988, Meridian Bank, Rosetta’s then-lender, asked Rosetta to allow Beh Fuel Company, another customer of Meridian, to use…