Legal Opinion
Level 3 Communications, LLC v. Commonwealth
Commonwealth Court of Pennsylvania
Decided October 15, 2015No. 166 F.R. 2007PublishedCited by 2 opinions
1Opinion of the Court
OPINION BY
Judge P. KEVIN BROBSON.
Level 3 Communications, LLC (Level 3), petitions this Court for review of an order of the Board of Finance and Revenue (the Board). For the reasons set forth below, we reverse.
Level 3 is an international Internet 1 Service Provider (ISP) operating a Tier 1 network. 2 Level 3 sells various services, including (3)ConnectModem (3CM). 3CM is a service that provides the infrastructure, including the local dial network, telephone numbers, and modems, for ISPs desiring to outsource the remote access to their network or the internet. America Online, Inc. (AOL) and…
2Cases cited7 opinions
- Walker v. ElebySupreme Court of Pennsylvania · 2004
- Roethlein v. Portnoff Law Associates, Ltd.Supreme Court of Pennsylvania · 2013
- Concentric Network Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2006
- America Online, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2007
- PPL Holtwood, LLC v. Pike County Board of AssessmentCommonwealth Court of Pennsylvania · 2004
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3Cited by2 opinions
- IBEW, Local 98 v. Battle, C.Superior Court of Pennsylvania · 2024
- Level 3 Communications, LLC v. Commonwealth of PACommonwealth Court of Pennsylvania · 2016