Erie Insurance v. Commonwealth

Opinion by

Judge Blatt,

We have before us a motion by the Commonwealth of Pennsylvania to quash the appeal of the Erie Insurance Company (Erie) from an order of the Board of Finance *513and Revenue (Board) denying Erie’s November 1, 1973 request for rehearing of a matter which was decided on March 30, 1973, nearly six months earlier. On behalf of its motion, the Commonwealth argues that the then applicable sixty-day statutory period1 allowing for an appeal from the Board’s March 30 decision cannot be extended by the granting of a rehearing upon petition filed after the sixty-day period has elapsed.

E…