LEBANON VALLEY FARMERS BANK v. COM.

No. 698 F.R. 2005.

27 A.3d 288 (2011)

LEBANON VALLEY FARMERS BANK, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 4, 2011.


Attorney(s) appearing for the Case

Robert P. Harrill, Jr. and Michael J. Semes , Philadelphia, for petitioner.

John J. Butchar , Senior Deputy Attorney General, Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, and McGINLEY, Judge, and PELLEGRINI, Judge, and COHN JUBELIRER, Judge, and SIMPSON, Judge, and LEAVITT, Judge, and BUTLER, Judge.


OPINION BY President Judge LEADBETTER.

Lebanon Valley Farmers Bank (Farmers Bank) has filed exceptions to this court's opinion and order affirming the Board of Finance and Revenue's (Board) denial of its petition for a refund of a portion of the Bank and Trust Company Shares Tax (Shares Tax)1 it paid for the 2002 tax year.

Although we provided a general overview of the Shares Tax in our underlying opinion,2

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