ADAMS ELEC. CO-OP., INC. v. COM.


853 A.2d 1162 (2004)

ADAMS ELECTRIC COOPERATIVE, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. Allegheny Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Bedford Rural Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Claverack Rural Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. New Enterprise Rural Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Northwestern Rural Electric Cooperative Association, Petitioner, v. Commonwealth of Pennsylvania, Respondent. Tri-County Rural Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Warren Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Sullivan County Rural Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Somerset Rural Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Southwest Central Rural Electric Cooperative Corporation, Petitioner, v. Commonwealth of Pennsylvania, Respondent. United Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent. Valley Rural Electric Cooperative, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 16, 2004.


Attorney(s) appearing for the Case

Joseph C. Bright, Harrisburg, for petitioners.

Michael A. Roman, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, and SMITH-RIBNER, Judge, PELLEGRINI, Judge, LEADBETTER, Judge, and COHN, Judge.


OPINION BY Judge SMITH-RIBNER.

Petitioners Allegheny Electric Cooperative, Inc. (AEC) and twelve other non-profit electric cooperative corporations and Respondent Commonwealth of Pennsylvania, pursuant to this Court's order of August 13, 2003, have filed a Joint Application for Partial Summary Judgment along with a Joint Stipulation of Facts in Petitioners' consolidated petitions for review of orders of the Board of Finance and Revenue.1

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