West Penn Power Co. v. Cohen

OPINION OF THE COURT

HUTCHINSON, Justice:

West Penn Power Company, Appellant, filed this appeal from the May 21, 1982 order of Commonwealth Court 1 denying both appellant’s and appellee’s (Commonwealth of Pennsylvania, Department of Revenue) motions for summary judgment and denying appellant’s request for mandamus. Having granted appellant’s request for declaratory judgment, Commonwealth Court, 66 Pa.Cmwlth. 263, 443 A.2d 1366, declared, as a matter of law, that: Public Utility Realty Tax returns need not be routinely settled under the provisions of the Fiscal Code, Act of April 9,1929, P.L.…