• In re: Appeal of Coatesville Area Sch. Dist.

    Publication Date: 2022-09-05
    Practice Area: Tax
    Industry: Non-Profit | Real Estate
    Court: Commonwealth Court
    Judge: Judge Leadbetter
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0991

    The trial court did not err in finding that applicant's preservation of a historic resource constituted an advancement of a charitable purpose and that applicant had otherwise satisfied the requirements for a purely public charity in Hospital Utilization Project v. Commonwealth and the Institutions of Purely Public Charity Act. The appellate court affirmed in part and reversed in part.

  • Bedrosian v. United States

    Publication Date: 2022-08-15
    Practice Area: Tax
    Industry: Financial Services and Banking | Federal Government
    Court: U.S. Court of Appeals for the Third Circuit
    Judge: Circuit Judge Ambro
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0909

    The district court did not err in concluding that appellant's filing of an inaccurate Report of Foreign Bank and Financial Accounts was reckless and, therefore, willful under the appellate court's standard so as to warrant civil penalties under the Bank Secrecy Act. The appellate court affirmed.

  • Salvato v. Tax Claim Bureau of Monroe County

    Publication Date: 2022-08-01
    Practice Area: Tax
    Industry: Real Estate
    Court: Courts of Common Pleas, Monroe County
    Judge: Judge Zulick
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0783

    The Monroe County Tax Claim Bureau's notice of return and claim, which satisfied all the requirements of §308(a) of the Real Estate Tax Law, was properly served on petitioner as there was no requirement that the notice of return and claim be sent by a mail service type that required a signature. The court denied a petition to set aside the upset tax sale.

  • Mathias v. York County Tax Claim Bureau

    Publication Date: 2022-07-25
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge McCullough
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0827

    Trial court properly denied petition to set aside tax sale after finding drive-by appraisal not credible and crediting testimony of the winning tax sale bidder who had personal knowledge of the property's exterior and interior condition. Order of the trial court affirmed.

  • Iron & Steel Realty Inv., LLC v. Westmoreland County Tax Claim Bureau

    Publication Date: 2022-07-11
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge Jubelirer
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0768

    Foreign LLC that was only engaged in the passive ownership of real estate was not "doing business" in Pennsylvania and therefore was not barred from having capacity to file a petition to set aside a tax sale of its property. Order of the trial court affirmed.

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  • Elizabeth Forward Sch. Dist. v. Moore

    Publication Date: 2022-07-04
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge Dumas
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0744

    Petition to set aside sheriff's sale was untimely where COVID-19 emergency orders did not suspend or stay sheriff's sales and where the trial court had expressly relieved taxing authority of the requirement to provide new notice for the rescheduled sheriff's sale. Order of the trial court affirmed.

  • United States v. Collins

    Publication Date: 2022-06-20
    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: 22-0689

    District court properly imposed civil penalties for appellant's failure to report ownership of multiple foreign bank accounts and did not err inholding that appellant's failure to report the accounts was a willful violation of the bank secrecy act. Affirmed.

  • Circle of Seasons Charter Sch. v. Nw. Lehigh Sch. Dist.

    Publication Date: 2022-03-28
    Practice Area: Tax
    Industry: Education
    Court: Commonwealth Court
    Judge: Judge Leavitt
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0337

    Trial court erred in dismissing appellant's complaint seeking a refund for real estate taxes paid after county improperly reclassified its school properties as taxable because trial court should have transferred appellant's complaint to the appeals board for a decision on whether county's assessment notices were valid, whether the properties were taxable and whether appellant was entitled to a refund. Reversed.

  • Gen. Motors. Corp. v. Commonwealth

    Publication Date: 2022-01-24
    Practice Area: Tax
    Industry: Automotive | State and Local Government
    Court: Supreme Court
    Judge: Justice Baer
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0083

    Nextel, which held flat caps on net loss carryover deductions violated the Uniformity Clause, applied retroactively to prior statutes enacting NLC caps as Nextel was based on well-established constitutional law striking down tax statutes treating similarly-situated taxpayers disparately. Order of the commonwealth court affirmed in part, reversed and remanded in part.

  • O'Donnell v. Allegheny County N. Tax Collection Comm.

    Publication Date: 2022-01-24
    Practice Area: Tax
    Industry: State and Local Government
    Court: Supreme Court
    Judge: Justice Wecht
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 22-0084

    The trial court did not err in finding that a whistleblower payment made to plaintiff, who alleged that his employer violated the federal False Claims Act, was taxable as earned income at the local level since the qui tam award was taxable as compensation under §303 of the Pennsylvania Tax Reform Code. The high court reversed the commonwealth court's ruling.