Case Name: PECO ENERGY COMPANY, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent
Court: Commonwealth Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 2004-05-04
Citations: 848 A.2d 1099
Docket Number: 
Parties: PECO ENERGY COMPANY, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.
Judges: BEFORE: COLINS, President Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, LEADBETTER, Judge, and COHN, Judge.
Reporter: West's Atlantic Reporter, Second Series
Volume: 848
Pages: 1099–1101

Head Matter:
PECO ENERGY COMPANY, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.
Commonwealth Court of Pennsylvania.
Argued March 3, 2004.
Decided May 4, 2004.
William H. Roberts, Philadelphia, for petitioner.
Bart J. DeLuca, Jr., Harrisburg, for respondent.
BEFORE: COLINS, President Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, LEADBETTER, Judge, and COHN, Judge.

Opinion:
OPINION BY
President Judge COLINS.
Petitioner, PECO Energy Company filed exceptions to this Court's opinion and order in PECO Energy Co. v. Commonwealth, 828 A.2d 497 (Pa.Cmwlth.2003), affirming the Board of Finance and Revenue's denial of PECO's petition for resettlement of its 1997 public utility realty tax in which it contested the Department of Revenue's determination of the state taxable value of PECO's utility realty-
Because the exceptions present the same questions and issues addressed by this Court in our earlier opinion, PECO's exceptions are overruled, and the opinion of the three-judge panel is adopted as that of the Court en banc.
ORDER
AND NOW, this 4th day of May 2004, the petitioner's exceptions in the above-captioned matter are overruled. The Chief Clerk is directed to enter judgment in favor of the Commonwealth of Pennsylvania.
Dissenting opinion by Judge LEADBETTER joined by Judge COHN.