SAFE HARBOR WATER POWER CORP. v. WILLIAMS


825 A.2d 733 (2003)

SAFE HARBOR WATER POWER CORP., Petitioner, v. Larry P. WILLIAMS, Secretary of Revenue, Respondent. PP & L Inc., f/k/a Pennsylvania Power and Light Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Interstate Energy Co., Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. PG Energy, Inc., f/k/a Pennsylvania Gas & Water Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. West Penn Power Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Potomac Edison Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Monongahela Power Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. PECO Energy Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. PECO Energy Power Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. UGI Utilities, Inc., Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Luzerne Electric of UGI Utilities, Inc., Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. People Natural Gas Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. CNG Transmission Corporation, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Allegheny Electric Cooperative, Inc., Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Duquesne Light Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. National Fuel Gas Distribution Corporation, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. National Fuel Gas Supply Corporation, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. New York State Electric & Gas Corporation, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Pennsylvania Power Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Ohio Edison Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Cleveland Electric Illuminating Company, Petitioner, v. Larry P. Williams, Secretary of Revenue, Respondent. Toledo Edison Company, Petitioner, v. Larry P. Williams, Respondent. Allegheny Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. CNG Transmission Corporation, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Peoples Natural Gas Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. New York State Electric and Gas Corporation, Petitioner, v. Commonwealth of Pennsylvania, Respondent. National Fuel Gas Distribution Corporation, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Duquesne Light Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. National Fuel Gas Supply Corporation, Petitioner, v. Commonwealth of Pennsylvania, Respondent. West Penn Power Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Monongahela Power Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Potomac Edison Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Interstate Energy Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. PP & L Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Safe Harbor Water Power Corporation, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Pennsylvania Power Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Ohio Edison Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Cleveland Electric Illuminating Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Toledo Edison Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Luzerne Electric Division of UGI Utilities, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. UGI Utilities, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. PECO Energy Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent. PG Energy, Inc. f/k/a Pennsylvania Gas & Water Company, Petitioner, v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 23, 2003.


Attorney(s) appearing for the Case

R. Scott Shearer and Robert L. Weldon, Harrisburg, for Petitioners.

John G. Knorr, Harrisburg, for Respondent.

BEFORE: COLINS, President Judge, McGINLEY, Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, LEADBETTER, Judge, and SIMPSON, Judge.


OPINION BY President Judge COLINS.

Before the Court are cross-applications for special and summary relief filed by Safe Harbor Water Power Corporation and the other petitioner public utilities (collectively, Utilities), and by the Secretary of Revenue (Commonwealth).

These matters arose when, in December 1998, the Department of Revenue (Revenue) sent the Utilities notices of additional assessment and determination...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases