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  • Zelno v. Lyons

    Publication Date: 2021-02-08
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge Leadbetter
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 21-0134

    Court of common pleas properly denied appellant property owner's challenge to an otherwise valid tax sale of the property on the grounds of lack of notice of the tax claim because appellant conflated the procedures under the Real Estate Tax Sale Law for challenging tax claims with those governing tax sales and she had actual notice of the impending tax sale and failed to take any action. Affirmed.

  • Indiana Univ. of Pennsylvania v. Jefferson County Bd. of Assessment Appeals

    Publication Date: 2020-12-14
    Practice Area: Tax
    Industry: Education
    Court: Commonwealth Court
    Judge: Judge Leavitt
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-1348

    Public university entitled to immunity from local property taxation where university was under complete commonwealth control and use and disposal of its real property was subject only to legislative act. Order of the trial court affirmed in part and reversed in part.

  • Cioffi v. Twp. of Ocean

    Publication Date: 2020-11-20
    Practice Area: Civil Procedure | Tax
    Industry:
    Court: Tax Court
    Judge: Judge Fiamingo
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 010588-2020

    Defendant moved to dismiss plaintiff's complaint for failure to prosecute.

  • In re: Consolidated Appeals of Chester-Upland Sch. Dist.

    Publication Date: 2020-10-12
    Practice Area: Tax
    Industry:
    Court: Supreme Court
    Judge: Justice Saylor
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-1106

    Income from lease of land to billboard companies could be included in calculation of fair market valuation of property for local property tax assessment, as it did not improperly capture the excluded value of the billboard and support structures. Order of the commonwealth court affirmed.

  • Fouse v. Saratoga Partners, L.P.

    Publication Date: 2020-10-12
    Practice Area: Tax
    Industry:
    Court: Supreme Court
    Judge: Justice Baer
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-1102

    Distinction in redemption rights between MCTLA and RETSL did not violate equal protection principles where the right of redemption was a statutory rather than fundamental constitutional right and where taxpayers still had some right of redemption under RETSL and the lack of a post-sale redemption served the legitimate government interest of maximizing tax collection by facilitating higher bids at an upset tax sale. Order of the commonwealth court affirmed.

  • Law Journal Press | Digital Book

    Florida Evidence and Procedure 2019

    Authors: Patrick S. Montoya, Ervin A. Gonzalez, Ervin A. Gonzalez, Ervin A. Gonzalez, Ervin A. Gonzalez

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  • Ne. Pennsylvania Investors Group, Inc. v. Pennsylvania Dep't of Revenue

    Publication Date: 2020-09-07
    Practice Area: Tax
    Industry: Real Estate
    Court: Courts of Common Pleas, Monroe County
    Judge: Judge Zulick
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-0872

    The purchaser at a sheriff's sale did not pursue release of an inheritance tax lien, so the court granted summary judgment in favor of the Department of Revenue.

  • Synthes USA HQ, Inc. v. Commonwealth of Pennsylvania

    Publication Date: 2020-08-10
    Practice Area: Tax
    Industry: Manufacturing | State and Local Government
    Court: Commonwealth Court
    Judge: Judge Ceisler
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-0864

    Board erred in denying a refund to petitioner and court found department of revenue's interpretation of subparagraph 17 of the tax code, which called for the benefits-received method of calculating the sales factor, was correct rather than the commonwealth's interpretation. Reversed and remanded.

  • Kuharchik Constr., Inc. v. Commonwealth

    Publication Date: 2020-07-27
    Practice Area: Tax
    Industry: Construction
    Court: Commonwealth Court
    Judge: Judge Jubelirer
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-0795

    Taxpayer construction company appealed the assessment of use tax on signal poles, light poles, camera poles and pedestal bases used on its contracts with commonwealth and court found the traffic signal related purchases were "building machinery and equipment" and exempt from the use tax. Affirmed in part and denied in part.

  • Dechert LLP v. Pennsylvania Dep't of Cmty. & Econ. Dev.

    Publication Date: 2020-07-06
    Practice Area: Tax
    Industry: Legal Services | Real Estate
    Court: Commonwealth Court
    Judge: Judge Crompton
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-0701

    Keystone Opportunity Zone Act permitted businesses to move from expired subzones into active zones in the same municipality and continue to receive the tax benefits granted by the act. Petitioner's petition for review granted.

  • D&R Sports, Inc. v. Commonwealth

    Publication Date: 2020-06-22
    Practice Area: Tax
    Industry: Retail
    Court: Commonwealth Court
    Judge: Judge Covey
    Attorneys: For plaintiff:
    for defendant:
    Case Number: 20-0651

    Petitioner challenged board of finance and revenue's dismissal of its tax assessment appeal as untimely and court found 72 P.S. §9702(a) required taxpayer to appeal from assessments within 90 days of the assessment notice dates and petitioner did not do so. Affirmed.