AMERICAN ELEC. POWER SERVICE CORP. v. COM.

No. 861 F.R. 2013.

160 A.3d 950 (2017)

AMERICAN ELECTRIC POWER SERVICE CORPORATION, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided: May 4, 2017.


Attorney(s) appearing for the Case

Michael P. Leahey , Pittsburgh, for petitioner.

Karen M. Gard , Senior Deputy Attorney General, Harrisburg, for respondent.

BEFORE: HONORABLE ROBERT SIMPSON, Judge, HONORABLE JULIA K. HEARTHWAY, Judge, HONORABLE DAN PELLEGRINI, Senior Judge.


American Electric Power Service Corporation (AEPSC) seeks review of the Board of Finance and Revenue (Board) order finding that under the Tax Reform Code of 1971 (Tax Code),1 it was subject to the utilities gross receipts tax (GRT) and that...

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