• 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.

  • Williams v. County of Monroe

    Publication Date: 2023-09-18
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Commonwealth Court
    Judge: Judge Cannon
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 666 C.D. 2022

    Trial court erred in upholding the validity of an upset tax sale because bureau erred in relying on a certified mail return receipt with a printed name and a "Covid 19 RT 41" notation on it as evidence of proof of notice of the sale. Reversed.

  • Gilbert v. Bd. of Prop. Assessment, Appeals & Review

    Publication Date: 2023-09-18
    Practice Area: Tax
    Industry:
    Court: Courts of Common Pleas, Allegheny County
    Judge: Judge Hertzberg
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 724 CD 2023

    Residential property owners appealed the court's order denying their petition to appeal nunc pro tunc a final disposition by respondent county Board of Property Assessment, Appeals, and Review. The court held that it did not err by refusing to lower the Common Level Ratio for petitioners' home and order repayment of purported property tax overpayments.

  • City of Philadelphia v. F.A. Realty Inv. Corp.

    Publication Date: 2023-09-11
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Commonwealth Court
    Judge: Judge Wallace
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 1863 C.D. 2019

    Trial court erred in ruling on petition to strike sheriff's sale decree when petitioner had failed to join the third-party purchaser of the property to the action. Order of the trial court vacated and remanded, city's application to strike granted.

  • Barilla v. The Carbon County Tax Claim Bureau

    Publication Date: 2023-08-21
    Practice Area: Tax
    Industry: Real Estate | State and Local Government
    Court: Courts of Common Pleas, Carbon County
    Judge: Judge Matika
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-2052

    Petitioner challenged defendant's public sale of a real estate parcel for unpaid taxes, contending the sale was invalid for lack of compliance with the notice provisions of the Real Estate Tax Sale Law. The court overruled petitioner's exceptions and objections and validated the sale.

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  • Lombardo v. Lackawanna County Bd. of Assessment Appeals

    Publication Date: 2023-08-14
    Practice Area: Tax
    Industry: State and Local Government
    Court: Courts of Common Pleas, Lackawanna County
    Judge: Judge Nealon
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 20 CV 3592

    Real property owners overcame the presumption of uniform tax assessment validity by proffering sufficient evidence that a county assessed their property at a substantially higher ratio of its fair market value than comparable properties in like neighborhoods. The court ordered a reduction in the taxpayers' assessment.

  • Mylan Inc. v. Comm'r of Internal Revenue

    Publication Date: 2023-08-14
    Practice Area: Tax
    Industry: Federal Government | Manufacturing | Pharmaceuticals
    Court: U.S. Court of Appeals for the Third Circuit
    Judge: Judge Jordan
    Attorneys: For plaintiff: Clint Carpenter, Arthur T. Catterall, United States Department of Justice Tax Division, Washington, DC; Emily J. Giometti, Cincinnati, OH; Lisa M. Rodriguez, Office of District Council, Internal Revenue Service, Newark, NJ; Mary H. Weber, Internal Revenue Service Office of Chief Counsel, Cincinnati, OH for appellant.
    for defendant: Gregory G. Garre, Eric Konopka, Latham & Watkins, Washington, DC; Bryan M. Killian, William F. Nelson, James G. Steele, III, Morgan Lewis & Bockius, Washington, DC for appellee.

    Case Number: 22-1193

    Legal expenses incurred by generic drug manufacturers to defend against patent infringement lawsuits were tax-deductible where they were ordinary and necessary business expenses as patent litigation was separate from the FDA approval process for ANDAs.

  • Gioffre v. Allegheny County Bd. of Prop. Assessment

    Publication Date: 2023-07-10
    Practice Area: Tax
    Industry:
    Court: Courts of Common Pleas, Allegheny County
    Judge: Judge Hertzberg
    Attorneys: For plaintiff:
    for defendant:

    Case Number: GD22-12556

    Defendant county board of property assessment, appeals and review appealed the court's order granting plaintiffs' motion for judgment on the pleadings and directing it to apply a particular common level ratio in the plaintiffs' 2022 real estate tax assessment appeal. The court concluded its order should be affirmed.

  • Downs Racing, L.P. v. Luzerne County

    Publication Date: 2023-06-19
    Practice Area: Tax
    Industry: Entertainment and Leisure | Hospitality and Lodging
    Court: Commonwealth Court
    Judge: Judge Leadbetter
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 942 C.D. 2021

    Convention authority lacked standing to join taxpayer's appeal challenging the imposition of hotel room taxes on complimentary rooms, as authority's right and interest to tax revenues was not essential to the merits of the case. County's motion to quash appeal denied, order of the trial court reversed, case remanded.

  • In re Petition of Tax Claim Bureau-Judicial Sale

    Publication Date: 2023-05-08
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge Wojcik
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 821 C.D. 2021

    Trial court did not abuse its discretion in holding that 72 P.S. §5860-603 required the tax bureau to offer owner a payment plan for delinquent taxes in a case setting aside a tax sale. Affirmed.