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FIRST UNION NAT. BANK v. COM.

885 A.2d 112 (2005)

FIRST UNION NATIONAL BANK, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided October 20, 2005.

Attorney(s) appearing for the Case

Lee A. Zoeller, Philadelphia, for petitioner.

Michael A. Roman, Sr. Deputy Attorney General, Harrisburg, for respondent.

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

OPINION BY Judge COHN JUBELIRER.

The Commonwealth of Pennsylvania, pursuant to Pa. R.A.P. 1571(i), filed Exceptions to this Court's decision in First Union Nat'l Bank v. Commonwealth, 867 A.2d 711 (Pa.Cmwlth.2005)(en banc), arguing that this Court's en banc opinion (1) is contrary to precedent, (2) fails to account for both the February 22, 1998 merger of "First Union National Bank" (North Bank) and "First Union...

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