• Zilka v. Tax Review Bd. City of Philadelphia

    Publication Date: 2023-12-18
    Practice Area: Tax
    Industry:
    Court: Supreme Court
    Judge: Justice Todd
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 20 EAP 2022

    Because state and local taxes could not be aggregated for purposes of a dormant Commerce Clause analysis, Philadelphia's tax scheme was constitutional where it afforded a credit for local taxes paid by resident who worked in another state, as the city was not obligated to also credit state income taxes paid to the other state. Order of the commonwealth court affirmed.

  • United States v. Lucidonio

    Publication Date: 2023-11-13
    Practice Area: Tax
    Industry: Federal Government | Food and Beverage | Hospitality and Lodging
    Court: U.S. District Court for Pennsylvania - Eastern
    Judge: District Judge McHugh
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 20-211

    Both parties sought adjustments to portions of the presentence investigation reports after defendants pled guilty to conspiracy to defraud the United States and court found it defied belief for one defendant to assert he lacked the mental capacity to understand the systemic and substantial underreporting of payroll taxes and diversion of funds, agreed with probation officer's calculation of the payroll and income tax losses and found the estimate of loss was realistic. Motion granted and denied.

  • In re The John Wilde & Josephine A. Wilde Income Only Protector Trust

    Publication Date: 2023-11-06
    Practice Area: Tax
    Industry:
    Court: Commonwealth Court
    Judge: Judge Wallace
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 39 C.D. 2021

    Common pleas erred in upholding the imposition of inheritance tax on trust assets and court found donors "owned" the trust assets with right of survivorship and when husband died, wife succeeded to his interest in the assets and trust was not subject to tax before wife died. Reversed.

  • In re: Sale of Delinquent Prop.

    Publication Date: 2023-11-06
    Practice Area: Tax
    Industry: Real Estate
    Court: Courts of Common Pleas, Fayette County
    Judge: Judge Leskinen
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 2174 of 2022 G.D.

    Petitioners filed a petition for exceptions to disapprove, set aside, or void tax sale. The court granted the petition where a county's tax claim bureau failed to send a follow-on written notice of an impending tax sale to a spouse property owner after the bureau's initial notices to both spouses were returned under the signature of the other spouse.

  • In re Appeal of Prestige Design & Constr. On 7th LLC

    Publication Date: 2023-10-23
    Practice Area: Tax
    Industry: Construction
    Court: Courts of Common Pleas, Philadelphia County
    Judge: Judge Coyle
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 00999

    Appellant filed a petition seeking retroactive abatement of municipal real estate taxes that had been assessed without appeal for tax year 2017 for a multi-family dwelling structure. The court affirmed the City of Philadelphia Board of Revision of Taxes' denial of appellant's appeal, finding that appellant's delay in filing a tax abatement application was not excusable.

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  • Downingtown Area Sch. Dist. v. Chester County Bd. of Assessment Appeals

    Publication Date: 2023-10-23
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge Leavitt
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 92 C.D. 2022

    Limited implementation of monetary threshold to identify properties for assessment appeals was too arbitrary and capricious to be constitutional. Order of the trial court reversed.

  • Steel Valley Sch. Dist. v. Bocsy

    Publication Date: 2023-10-23
    Practice Area: Tax
    Industry:
    Court: Courts of Common Pleas, Allegheny County
    Judge: Judge Hertzberg
    Attorneys: For plaintiff:
    for defendant:

    Case Number: GD23-438

    Defendant appealed the court's entry of judgment against him for delinquent property taxes. The court concluded that its entry of judgment was correct where defendant failed to demonstrate that he was not personally served with the writ of scire facias required by the Municipal Claims and Tax Liens Act.

  • Severino v. J.P. Holdings, LLC

    Publication Date: 2023-10-23
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge Covey
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 889 C.D. 2022

    Trial court correctly denied petition to set aside private tax sale as there was sufficient record evidence to show property owner received notice of the sale and there was no requirement for the notice to be provided in languages other than English. Order of the trial court affirmed.

  • Sch. Dist. of Philadelphia v. Bd. of Revision of Taxes

    Publication Date: 2023-10-23
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Commonwealth Court
    Judge: Judge Leavitt
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 195 C.D. 2021

    Trial court properly quashed school district's tax assessment appeals because district's stated tax assessment appeal policy may have been facially neutral, but its haphazard implementation of the policy was not neutral and created systematic and disparate treatment of taxpayers. Affirmed.

  • In re Petition for Objections & Exceptions to Upset Sale

    Publication Date: 2023-10-16
    Practice Area: Tax
    Industry:
    Court: Commonwealth Court
    Judge: Judge Leavitt
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 650 C.D. 2020

    Trial court had jurisdiction to issue the order consolidating the 2017 and 2018 dockets concerning an upset tax sale and to strike property owner's praecipe for discontinuance and withdrawal of objections at the 2017 docket but erred in granting successful bidder's motion to intervene. Affirmed in part and reversed in part.