Kirkwood Partnership v. Pennsylvania Public Utility Commission

COLINS, Judge.

Kirkwood Partnership (petitioner) petitions for review of an order of the Pennsylvania Public Utility Commission (Commission), allowing Indian Rock Water Company (Indian Rock) to collect from petitioner, income tax liability arising from contributions in aid of construction (CIAC), as part of the facilities necessary to provide water service to petitioner’s development.

On September 29, 1987, petitioner filed a complaint with the Commission against Indian Rock, alleging that in order to obtain water service from Indian Rock for petitioner’s new development, petitioner entered…