Pennsylvania Power & Light Co. v. Commonwealth

KELLEY, Judge.

Pennsylvania Power & Light Company (PP & L) appeals from an order of the Board of Finance and Revenue which (1) affirmed a determination of the Board of Appeals for the Department of Revenue denying a Petition for Resettlement of Gross Receipts Tax (Resettlement Petition) filed by PP & L; and (2) denied PP & L’s petition for review of the determination by the Board of Appeals for the Department of Revenue. We affirm.

The stipulated facts are as follows. PP & L is a public utility company subject to the provisions of the Federal Power Act1 and the Public Utility Code.2 PP & L is…