RB Alden Corp. v. Commonwealth

Full title: RB ALDEN CORP., Appellee v. COMMONWEALTH of Pennsylvania, Appellant RB…

Court: Supreme Court of Pennsylvania.

Date published: Feb 23, 2022

270 A.3d 1111 (Pa. 2022)

Opinion

No. 10 MAP 2020 No. 13 MAP 2020

02-23-2022

RB ALDEN CORP., Appellee v. COMMONWEALTH of Pennsylvania, Appellant RB Alden Corp., Cross Appellant v. Commonwealth of Pennsylvania, Appellee

Neil Patrick McConnell, Karen Marie Gard, Joshua D. Shapiro, Carol L. Weitzel, John Bartley Delone, Pennsylvania Office of Attorney General, PA Office of Attorney General, Strawberry Sq. 15th Fl., Harrisburg, PA 17120, Douglas A. Berguson, Pennsylvania Department of Revenue, Ofc. of Chief Counl. Dept. Rev., Dept. 281061, Harrisburg, PA 17128-1061, Richard Michael Botwright, Commonwealth of PA, 4th & Walnut Sts. Fl. 10, Harrisburg, PA 17128, for Appellant. Dan Aaron Schulder, Robert Michael, Cozen O'Connor, One Liberty Place, 17 North Second Street, Suite 1410, Harrisburg, PA 17101-1638, Joseph C. Bright, Cheryl Ann Upham, Cozen O'Connor, 1650 Market St. Ste. 2800, Philadelphia, PA 19103, for Appellee.

PER CURIAM.

Neil Patrick McConnell, Karen Marie Gard, Joshua D. Shapiro, Carol L. Weitzel, John Bartley Delone, Pennsylvania Office of Attorney General, PA Office of Attorney General, Strawberry Sq. 15th Fl., Harrisburg, PA 17120, Douglas A. Berguson, Pennsylvania Department of Revenue, Ofc. of Chief Counl. Dept. Rev., Dept. 281061, Harrisburg, PA 17128-1061, Richard Michael Botwright, Commonwealth of PA, 4th & Walnut Sts. Fl. 10, Harrisburg, PA 17128, for Appellant.

Dan Aaron Schulder, Robert Michael, Cozen O'Connor, One Liberty Place, 17 North Second Street, Suite 1410, Harrisburg, PA 17101-1638, Joseph C. Bright, Cheryl Ann Upham, Cozen O'Connor, 1650 Market St. Ste. 2800, Philadelphia, PA 19103, for Appellee.

ORDER

PER CURIAM

AND NOW, this 23^rd day of February, 2022, the order of the Commonwealth Court is VACATED , and the case is REMANDED to the Commonwealth Court for further proceedings consistent with this Court's decision in General Motors v. Commonwealth, ––– Pa. ––––, 265 A.3d 353 (2021). The Commonwealth Court is further DIRECTED , upon remand, to consider RB Alden Corp.’s previously filed exceptions that were dismissed as moot, if necessary. See RB Alden Corp. v. Commonwealth , 169 A.3d 727, 732-33 (Pa. Cmwlth. 2017).

Justice Brobson did not participate in the consideration or decision of this matter.