Pennsylvania Department of Revenue v. Dascoli

LAWRENCE, J.,

The matter is before this court to consider defendant’s petition to open judgment. After consideration of plaintiff’s objection to the petition to open judgment and memoranda of law submitted by each party, and following oral argument in open court, the undersigned denied defendant’s petition to open judgment. A timely appeal was erroneously filed with Superior Court on December 8, 1988. Subsequently, the Superior Court granted defendant’s petition to transfer to Commonwealth Court.1 On December 12, 1988 the undersigned ordered defendant to file concise statement of matters…