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KIRKWOOD PARTNERSHIP v. PA. P.U.C.

133 Pa.Commw. 478 (1990)

576 A.2d 1167

KIRKWOOD PARTNERSHIP, Petitioner, v. PENNSYLVANIA PUBLIC UTILITY COMMISSION, Respondent.

Commonwealth Court of Pennsylvania.

Decided June 15, 1990.

Attorney(s) appearing for the Case

John A. VanLuvanee, Eastburn and Gray, Doylestown, for petitioner.

Kathryn G. Sophy, Asst. Counsel, with her, Bohdan R. Pankiw, First Deputy Chief Counsel, and John F. Povilaitis, Chief Counsel, for respondent.

D. Mark Thomas, Thomas & Thomas, Harrisburg, with him, Brenden E. Brett and Richard Hale Pratt, Pratt, Brett, Thome & Lyons, P.C., Doylestown, for intervenor, Indian Rock, Water Co.

Before COLINS, PALLADINO and McGINLEY, JJ.

COLINS, Judge.

Kirkwood Partnership (petitioner) petitions for review of an order of the Pennsylvania Public Utility Commission (Commission), allowing Indian Rock Water Company (Indian Rock) to collect from petitioner, income tax liability arising from contributions in aid of construction (CIAC), as part of the facilities necessary to provide water service to petitioner's development.

On September 29, 1987, petitioner filed a complaint with the Commission...

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