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Publication Date: 2023-02-27
Practice Area: Tax
Industry: Health Care | Non-Profit | State and Local Government
Court: Commonwealth Court
Judge: Judge Cannon
Attorneys: For plaintiff:
for defendant:
Case Number: 1279, 1280, 1283 & 1284 C.D. 2021
Property tax exemption denied where executive compensation structure, management fees, and lack of gratuitous services indicated that purportedly non-profit hospital was being operated with a profit motive. Appeal and application for relief dismissed.
Publication Date: 2023-02-27
Practice Area: Tax
Industry: Health Care | Non-Profit | State and Local Government
Court: Commonwealth Court
Judge: Judge Cannon
Attorneys: For plaintiff:
for defendant:
Case Number: 1217 C.D. 2021
Trial court erred in granting real property tax exempt status to hospital because hospital did not meet the HUP test because tying executive bonus incentives to hospital's financial performance indicated a private profit motive and hospital did not show the reasonableness of the administrative and management fees it paid to health system, which was the sole member of hospital LLC. Reversed.
Publication Date: 2023-01-30
Practice Area: Tax
Industry: Education | State and Local Government
Court: Commonwealth Court
Judge: Judge Cannon
Attorneys: For plaintiff:
for defendant:
Case Number: 260 M.D. 2018
Local stormwater management fee constituted a tax that commonwealth entities were immune from because it funded ongoing stormwater management and flood mitigation projects that provided a general benefit or protected the public welfare, rather than providing a specific benefit to the fee payer. Respondents' motion for summary judgment granted.
Publication Date: 2023-01-16
Practice Area: Tax
Industry: Technology Media and Telecom
Court: Commonwealth Court
Judge: Judge Wojcik
Attorneys: For plaintiff:
for defendant:
Case Number: 803 F.R. 2017
Taxpayer was entitled to a refund to remedy a constitutional uniformity clause violation to equalize the tax positions between favored and non-favored taxpayers given that Nextel Com. of the Mid-Atlantic, Inc. v. Commonwealth, which held that the statutory flat cap on net loss deductions violated the uniformity clause, applied retroactively. The appellate court reversed and remanded for a refund.
Publication Date: 2023-01-09
Practice Area: Tax
Industry: Real Estate
Court: Commonwealth Court
Judge: Judge Wojcik
Attorneys: For plaintiff:
for defendant:
Case Number: 832 C.D. 2021
Trial court erred in failing to fully unwind sheriff's sale where remand order vacated both denial of property owner's motion to set aside sale and the decree authorizing the sale. Order of the trial court reversed and remanded.
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Authors: Shari L. Klevens, Alanna G. Clair
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Publication Date: 2023-01-02
Practice Area: Tax
Industry: Entertainment and Leisure
Court: Commonwealth Court
Judge: Judge Cannon
Attorneys: For plaintiff:
for defendant:
Case Number: 802 F.R. 2016
Board of finance properly held petitioner was entitled to a deduction from its gross revenues under §1103 for PC Points it issued to patrons that were redeemed for appropriate items but erred in its calculation because petitioner did not track what specific items were distributed at redemption and commonwealth appropriately requested remand for recalculation of the proper deductions. Affirmed and vacated.
Publication Date: 2022-12-19
Practice Area: Tax
Industry: Food and Beverage | State and Local Government
Court: Commonwealth Court
Judge: Judge McCullough
Attorneys: For plaintiff:
for defendant:
Case Number: 862 and 879 F.R. 2013
Taxpayer and commonwealth filed exceptions to court's holding that taxpayer was not "manufacturing" for sales and use tax purposes and its contract labor did not constitute "help supply" and court found the exceptions lacked merit. Exceptions overruled.
Publication Date: 2022-11-28
Practice Area: Tax
Industry:
Court: Commonwealth Court
Judge: Judge Dumas
Attorneys: For plaintiff:
for defendant:
Case Number: 1167 C.D. 2020
Court quashed appeals taken from untimely trial court order, and remanded due to trial court's failure to issue judgment that complied with the Assessment Law. Appeals quashed, orders of the trial court vacated, case remanded.
Publication Date: 2022-11-21
Practice Area: Tax
Industry: Federal Government
Court: U.S. Court of Appeals for the Third Circuit
Judge: Circuit Judge Phipps
Attorneys: For plaintiff:
for defendant:
Case Number: 21-1592
District court properly found government filed its action to collect unpaid taxes within the statute of limitations because the statute of limitations remained tolled between the D.C. circuit's mandate and appellant's petition for a writ of certiorari and time the supreme court took to deny the petition leaving government 129 days to commence this action which it did within 64 days. Affirmed.
Publication Date: 2022-09-26
Practice Area: Tax
Industry: E-Commerce | State and Local Government
Court: Commonwealth Court
Judge: Judge Ceisler
Attorneys: For plaintiff:
for defendant:
Case Number: 179 M.D. 2021
Parties cross-applied for summary relief in plaintiff trade association's challenge to department's effort to collect sales tax on non-Pennsylvania businesses selling merchandise through Amazon's Fulfillment by Amazon merchants program whose connections to the commonwealth were limited to Amazon's storage of their merchandise in a Pennsylvania warehouse and court found revenue department failed to show merchants showed sufficient contacts with the commonwealth to allow department to collect sales tax or PIT. Motion granted and motion
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