First Union National Bank v. Commonwealth

OPINION BY

Judge COHN JUBELIRER.

The Commonwealth of Pennsylvania, pursuant to Pa. R.A.P. 1571(i), filed Exceptions to this Court’s decision in First Union Natl Bank v. Commonwealth, 867 A.2d 711 (Pa.Cmwlth.2005)(en banc), arguing that this Court’s en banc opinion (1) is contrary to precedent, (2) fails to account for both the February 22, 1998 merger of “First Union National Bank” (North Bank) and “First Union National Bank (South)” (South Bank), and the April 28, 1998 merger of the Surviving North Bank with “CoreStates Bank, N.A.” (CoreStates), (3) fails to give deference to the Department of…