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PHILADELPHIA SUBURBAN CORP. v. COM.

535 Pa. 298 (1993)

635 A.2d 116

PHILADELPHIA SUBURBAN CORPORATION, Appellee, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellant.

Supreme Court of Pennsylvania.

Decided December 10, 1993.

Reargument Denied February 25, 1994.

Attorney(s) appearing for the Case

John J. Butchar, Deputy Atty. Gen., for appellant.

Before NIX, C.J., and LARSEN, FLAHERTY, PAPADAKOS, CAPPY and MONTEMURO, JJ.

OPINION

NIX, Chief Justice.

This is a tax case. At issue is the validity of a regulation promulgated by the Department of Revenue at 61 Pa.Code § 155.26(b). This Court's decision will turn on whether the regulation tracks the meaning of the underlying statute. The Commonwealth Court concluded that the regulation was not consistent with the statute, 144 Pa.Commw. 410, 601 A.2d 893

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