Air-Serv Group, LLC v. Commonwealth

18 A.3d 448 (2011)

AIR-SERV GROUP, LLC, Petitioner

v.

COMMONWEALTH of Pennsylvania, Respondent.

No. 459 F.R. 2008.

Commonwealth Court of Pennsylvania.

Argued December 6, 2010.

Decided April 14, 2011.

Dan A. Schulder, Philadelphia, for petitioner.

Jo Ann P. Collins, Senior Dep. Attorney General, Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, and McCULLOUGH, Judge, and FRIEDMAN, Senior Judge.

OPINION BY Judge McCULLOUGH.

Air-Serv Group, LLC (ASG) petitions for review of the May 21, 2008, order of the Board of Finance and Revenue, which sustained an order of the Pennsylvania Department of…