Loma, Inc. v. Pennsylvania Public Utility Commission
Commonwealth Court of Pennsylvania
1Opinion of the Court
MIRARCHI, Jr., Senior Judge.
Loma, Inc., Corporate Livery, Inc., Elite Industries, Inc. and J & J Leasing & Rentals, Inc. (collectively, Objectors) appeal from an order of the Pennsylvania Public Utility Commission (PUC) approving a transfer of a certificate of public convenience.
The issues raised on appeal are: (1) whether a certificate of public convenience is “property” subject to a federal tax lien statute; (2) whether the Objectors have standing to claim a wrongful levy of the certificate by the Internal Revenue Service (IRS); (3) whether the PUC has jurisdiction to decide *427the validity of…
2Cases cited30 opinions
- United States v. BessSupreme Court of the United States · 1958
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
- Feingold v. Bell of PennsylvaniaSupreme Court of Pennsylvania · 1977
- Maria Elisa Rodriguez v. Escambron Development Corp.Court of Appeals for the First Circuit · 1984
- 1412 Spruce, Inc. v. Commonwealth, Pennsylvania Liquor Control BoardSupreme Court of Pennsylvania · 1984
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