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FIRST UNION NAT. BANK v. COM. OF PA.

867 A.2d 711 (2005)

FIRST UNION NATIONAL BANK, Petitioner, v. COMMONWEALTH OF PENNSYLVANIA, Respondent.

Commonwealth Court of Pennsylvania.

Decided February 2, 2005.

Attorney(s) appearing for the Case

Kyle O. Sollie and Lee A. Zoeller, Philadelphia, for petitioner.

Michael A. Roman, Senior Deputy AG, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, McGINLEY, J., SMITH-RIBNER, J., LEADBETTER, J., COHN JUBELIRER, J., SIMPSON, J., and LEAVITT, J.

OPINION BY Judge COHN JUBELIRER.

This case involves the tax ramifications following the merger of three banks — two with significant Pennsylvania tax contacts and one with no Pennsylvania tax contacts — relevant to what is colloquially known as the Bank and Trust Company Shares Tax (Shares Tax),1 which computes an institution's tax liability based on a moving six-year average value...

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