• Victory Bank v. Commonwealth

    Publication Date: 2018-07-31
    Practice Area: Tax
    Industry: Financial Services and Banking
    Court: Commonwealth Court
    Judge: Judge Leadbetter
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0888

    Board properly denied commercial bank's petition for a refund of the sales tax it paid on computer hardware, software and services pursuant to FISE regulation, 61 Pa. Code §46.9, because statutory changes had superseded the definition of "construction contract" in subsection (c)(1) upon which taxpayer relied and the regulation had to give way to the statute. Affirmed.

  • Vetri Navy Yard, LLC v. Dep't of Community and Economic Dev.

    Publication Date: 2018-07-31
    Practice Area: Tax
    Industry:
    Court: Commonwealth Court
    Judge: Judge Jubelirer
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0894

    Secretary's order correctly held that petitioner's Keystone Opportunity Zone benefits for 2013, 2014 and 2015 were subject to recapture under §902(a) and that no waiver could be granted under §902(b) but erred in denying petitioner's request for KOZ benefits for the month of January 2016. Affirmed in part and reversed in part.

  • E. Coast Vapor, LLC v. Pennsylvania Dept. of Revenue

    Publication Date: 2018-07-17
    Practice Area: Tax
    Industry:
    Court: Commonwealth Court
    Judge: Judge Jubelirer
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0802

    Imposition of tobacco tax upon e-cigarette products containing nicotine derived from sources other than tobacco did not violate substantive due process where rationally related to state objectives of defraying health costs of nicotine and tobacco use and discouraging consumption of such products. Application for summary relief denied in part and granted in part.

  • City of Philadelphia v. Hart

    Publication Date: 2018-07-17
    Practice Area: Tax
    Industry: Real Estate
    Court: Courts of Common Pleas, Philadelphia County
    Judge: Judge Padilla
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0727

    The trial court set aside the sheriff's sale of certain property based on a tax delinquency where the sale price constituted only two percent of the only appraised value of the property offered into evidence. The court recommended affirmance of its order setting aside the sheriff's sale.

  • Spireas v. Commissioner of Internal Revenue

    Publication Date: 2018-06-19
    Practice Area: Tax
    Industry:
    Court: U.S. Court of Appeals for the Third Circuit
    Judge: Circuit Judge Hardiman
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0701

    Taxpayer, who was found to owe of a $5.8 million tax deficiency on royalties earned under a technology license agreement, waived any argument based on a prospective transfer of rights to a patent by failing to present that argument before the tax court. The high court affirmed the tax court's decision.

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  • In Re: County of Carbon Tax Claim

    Publication Date: 2018-06-05
    Practice Area: Government | Tax
    Industry: State and Local Government
    Court: Commonwealth Court
    Judge: Judge Leavitt
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0656

    The trial court erred in holding that once two school districts elected to opt out of the Carbon County Tax Claim Bureau's collection services under the Real Estate Tax Sale Law, the Bureau was not authorized to act as the districts' agent for tax collection purposes and, thus, the districts' property tax claims had a fourth priority status. The court reversed and remanded.

  • Kerr v. Commonwealth

    Publication Date: 2018-05-22
    Practice Area: Civil Procedure | Tax
    Industry:
    Court: Commonwealth Court
    Judge: Judge Covey
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0613

    Petitioner's exceptions were overruled in his appeal of the denial of his petition as untimely filed because, despite having been advised of his appeal rights by October 22, 2009 at the latest, petitioner waited one and one-half years before filing his petition and he provided no explanation for the delay other than an alleged non-receipt of the notice, which was belied by the undisputed facts. Exceptions overruled.

  • Bolus v. Lackawanna Cty. Tax Claim Bureau

    Publication Date: 2018-05-22
    Practice Area: Civil Procedure | Tax
    Industry: Real Estate | State and Local Government
    Court: Courts of Common Pleas, Lackawanna County
    Judge: Judge Nealon
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0588

    The Lackawanna Tax Claim Bureau failed to identify any legitimate statutory authority for securing an in personam judgment against the petitioner landowner for his property tax delinquency. The court clarified the judgement against petitioner to confirm an in rem judgment.

  • Barlow v. Brabson

    Publication Date: 2018-05-01
    Practice Area: Civil Procedure | Tax
    Industry: Real Estate
    Court: Courts of Common Pleas, Lawrence County
    Judge: Judge Motto
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0469

    The statute of limitations barred an attempt to set aside a judicial tax sale. The court vacated an order setting aside the sale.

  • Township of Washington v. Township of Upper Burrell

    Publication Date: 2018-04-24
    Practice Area: Tax
    Industry: State and Local Government
    Court: Commonwealth Court
    Judge: Judge Wojcik
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 18-0481

    Trial court erred in allocating the local services taxes, from an integrated facility that straddled two townships, based on where within the building the employees worked because that interpretation added language to the statute and the correct allocation was based on boundary lines and the percentage of the property within a particular township. Reversed.