Legal Opinion

America Online, Inc. v. Commonwealth

Commonwealth Court of Pennsylvania

Decided September 7, 2007Published

1Opinion of the Court

932 A.2d 332 (2007)

AMERICA ONLINE, INC., Petitioner

v.

COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Argued June 14, 2007.

Decided September 7, 2007.

James L. Fritz, Harrisburg and Martin I. Eisenstein, Lewiston, ME, for petitioner.

Karen M. Gard, Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: COLINS, Judge, McGINLEY, Judge KELLEY, Senior Judge.

OPINION BY Judge McGINLEY.

America Online, Inc. (AOL) appeals from an order of the Board of Finance and Revenue (Board of F & R) which affirmed the decision of the Department of Revenue Board of Appeals (BOA)…

2Cases cited5 opinions

  1. National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
  2. Kelleher v. CommonwealthCommonwealth Court of Pennsylvania · 1997
  3. Concentric Network Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2006
  4. Concentric Network Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2005
  5. America Online, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2007

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