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FIDELITY BANK, N.A. v. COM.

165 Pa.Commw. 524 (1994)

645 A.2d 452

FIDELITY BANK, N.A., Petitioner, v. COMMONWEALTH of Pennsylvania, acting By and Through the DEPARTMENT OF REVENUE and Robert P. Casey, Governor of the Commonwealth of Pennsylvania, and his successors in office et al., Respondents.

Commonwealth Court of Pennsylvania.

Decided July 7, 1994.

Attorney(s) appearing for the Case

George T. Bell, for petitioner.

Michael A. Roman, Chief Deputy Atty. Gen., Tax Litigation Section, for respondents.

Bryan E. Barbin, for intervenors.

Before CRAIG, President Judge, and DOYLE, McGINLEY, PELLEGRINI, FRIEDMAN, KELLEY, NEWMAN, JJ.

PELLEGRINI, Judge.

Before this court are post-trial motions filed by Fidelity Bank, N.A. (Fidelity) and the Commonwealth of Pennsylvania (Commonwealth, collective for all named Respondents) pursuant to Pa.R.Civ.Pro. 227.11 to the decree nisi of this court filed December 6, 1993, granting Fidelity's request for a refund of improperly paid bank shares taxes.2

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