• Pearlstein v. Commonwealth

    Publication Date: 2021-12-20
    Practice Area: Tax
    Industry: Real Estate
    Court: Commonwealth Court
    Judge: Judge Wojcik
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1469

    Petitioner taxpayers sought review of board's assessment of personal income tax for taxpayers' net gains owed on the like-kind of exchanges of real property during the 2013 and 2014 tax years and court affirmed the assessment based on an analysis of the Tax Reform Code and PIT regulations. Affirmed.

  • Greenwood Gaming & Ent., Inc. v. Commonwealth

    Publication Date: 2021-12-06
    Practice Area: Tax
    Industry: Entertainment and Leisure
    Court: Supreme Court
    Judge: Justice Todd
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1408

    Concert tickets given as gaming comps could be excluded from taxable gaming revenue as tickets were not non-excludable "services" given the tangible nature of the tickets and the fact that tickets merely conferred the right to view an artistic expression given by a performer. Order of the commonwealth court affirmed.

  • Ranalli v. Etsy.com, LLC

    Publication Date: 2021-11-22
    Practice Area: Tax
    Industry: E-Commerce | State and Local Government
    Court: U.S. District Court for Pennsylvania - Western
    Judge: District Judge Colville
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1363

    Defendants moved to dismiss plaintiff's putative class action over the collection of sales tax on face masks during the COVID-19 pandemic and court found the Pennsylvania Unfair Trade Practices and Consumer Protection Law did not apply and plaintiff's claims under the Pennsylvania Fair Credit Extension Uniformity Act and for unjust enrichment, fraud, and conversion also failed. Motion granted.

  • United States v. Reddington

    Publication Date: 2021-11-22
    Practice Area: Tax
    Industry: Cargo and Shipping | Federal Government | Transportation
    Court: U.S. District Court for Pennsylvania - Eastern
    Judge: District Judge Pratter
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1368

    Government moved to reduce defendant's tax penalties to judgment, to provide a judicial determination that the U.S. had valid tax liens and to order the foreclosure of those liens and a judicial sale and court found government was entitled to reduce its assessments to judgment because defendant failed to raise any genuine dispute of material fact and it ordered the foreclosure of the tax liens and the sale of the property but granted a temporary postponement of the sale. Motion granted.

  • IRS v. Blue Mountain Ministry Inc.

    Publication Date: 2021-11-22
    Practice Area: Tax
    Industry: Non-Profit | Real Estate
    Court: Superior Court
    Judge: Judge Stevens
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1358

    State court lacked jurisdiction to hear legal challenge to a notice of federal tax lien, as state courts could not strike federal liens. Order of the trial court affirmed in part, case remanded to correct filings.

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  • McEllroy v. Allentown City

    Publication Date: 2021-11-15
    Practice Area: Tax
    Industry:
    Court: Courts of Common Pleas, Lehigh County
    Judge: Judge Johnson
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1224

    All gross receipts that petitioners received for their for-profit daycare center, including monies received through the Pennsylvania Pre-K Counts Program, were appropriately included as gross or whole volume of business and were, therefore, taxable under Allentown City's taxation code. The court denied petitioners' appeal.

  • Kuharchik Constr., Inc. v. Commonwealth

    Publication Date: 2021-11-01
    Practice Area: Tax
    Industry: Construction
    Court: Commonwealth Court
    Judge: Judge Jubelirer
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1269

    Court correctly determined that materials used to support a traffic signal device constituted "building machinery and equipment" exempt from use tax based on commonly accepted methods of statutory construction to define the terms "traffic signal" and "signal." Commonwealth's exceptions overruled.

  • Thomas v. County of Bucks Tax Claim Bureau

    Publication Date: 2021-11-01
    Practice Area: Tax
    Industry:
    Court: Courts of Common Pleas, Bucks County
    Judge: Judge Bateman
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-1076

    The court held that, considering the many prior notices of a tax sale to occur in 2017, it was not reasonable for appellants to believe that the sale would occur in 2018. Court sought affirmance of its finding in defendant's favor.

  • In re: Consol. Return of Sale of Prop.

    Publication Date: 2021-10-11
    Practice Area: Tax
    Industry: Real Estate
    Court: Courts of Common Pleas, Fayette County
    Judge: Judge Cordaro
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 21-11034

    The court of common pleas granted a property owner's exception to a tax upset sale where the Fayette County Tax Claim Bureau failed to satisfy the statutory requirement to provide owner with proper notice or make reasonable efforts to discover his correct address before exposing his property to sale. The court recommended affirmance.

  • Clark v. County of Carbon

    Publication Date: 2021-10-11
    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: 21-1038

    The court overruled plaintiffs' exceptions and objections to the upset tax sale of the real property, finding plaintiffs did not have standing and that the tax claim bureau's notices were sufficient. Trial court sought affirmance of its decision.