Level 3 Communications, LLC v. Commonwealth of PA

OPINION BY

JUDGE BROBSON

Pursuant to Pennsylvania Rule of Appellate Procedure 1571(i), the Commonwealth of Pennsylvania (Commonwealth) filed exceptions to this Court’s three-judge panel opinion and order in Level 3 Communications, LLC v. Commonwealth of Pennsylvania, 125 A.3d 832, 836-37 (Pa. Cmwlth. 2015) (Level 3 1), dated October 15, 2015, in which the Court reversed an order of the Board of Finance and Revenue (Board), dated March 30, 2007. In so doing, we concluded that Petitioner Level 3 Communications, LLC’s (Level 3) sale of its (3)ConnectModem (3CM) service to America Online, Inc.…