Legal Opinion
Safe Harbor Water Power Corp. v. Fajt
Supreme Court of Pennsylvania
Decided June 21, 2005No. 100 MAP 2003-143 MAP 2003 and 150 MAP 2003-193 MAP 2003PublishedCited by 13 opinions
1Opinion of the Court
OPINION
Chief Justice CAPPY.
Before this court are the collective appeals of 22 utility companies (“Appellants”) from the decision of the Commonwealth Court in Safe Harbor Water Power Corp., et al. v. Larry P. Williams, Secretary of Revenue, 825 A.2d 733 (Pa. Cmwlth.2003) wherein that court held that Appellants were not entitled to settlement of their respective tax liability before the Department of Revenue (“Department”) initiated collection proceedings. For the following reasons, we affirm that decision and remand to the Commonwealth Court for adjudication of unresolved matters.
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2Cases cited24 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
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- Firing v. KephartSupreme Court of Pennsylvania · 1976
- Reich v. CollinsSupreme Court of the United States · 1994
- Nationwide Mutual Insurance v. WickettSupreme Court of Pennsylvania · 2000
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3Cited by13 opinions
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