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Weekly Caselaw Updates

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Wolosky v. Fredon Twp.

The New Jersey Appellate Division reversed the Tax Court's order, which awarded a municipality more than $45,000 in counsel fees in conjunction with a dispute of tax assessments. The fees were imposed because the Tax Court held that the plaintiff engaged in frivolous litigation under N.J.S.A. 2A:15- 59.1 when he…

Wolosky v. Fredon Twp.
New Jersey Appellate Division

The New Jersey Appellate Division reversed the Tax Court’s order, which awarded a municipality more than $45,000 in counsel fees in conjunction with a dispute of tax assessments. The fees were imposed because the Tax Court held that the plaintiff engaged in frivolous litigation under N.J.S.A. 2A:15- 59.1 when he sued the municipality’s tax assessor.… Continue reading Wolosky v. Fredon Twp.

In re Szczyporski
3rd Circuit

This appeal involved the interaction of two federal laws: the Patient Protection and Affordable Care Act (ACA) and the Bankruptcy Code. The Third Circuit held that the ACA’s shared responsibility payment is a tax “on or measured by income.” Thus, the Court joined those courts that hold the shared responsibility payment is entitled to priority… Continue reading In re Szczyporski

Circle of Seasons Charter Sch. v. Northwestern Lehigh Sch. Dist.
Pennsylvania Commonwealth Court

The Pennsylvania Commonwealth Court reversed an order of the trial court, which dismissed a charter school’s action against the county for allegedly collecting taxes on the school’s tax-exempt property. The Commonwealth Court reasoned that the matter should have been transferred to Appeals Board to consider the merits of the case because the county’s notice regarding… Continue reading Circle of Seasons Charter Sch. v. Northwestern Lehigh Sch. Dist.

General Motors Corp. v. Commonwealth
Pennsylvania Supreme Court

The Pennsylvania Supreme Court addressed the constitutionality of the state’s “net loss carryover” (“NLC”) provision that permits corporate taxpayers to deduct losses suffered in prior years from the current year’s taxable income to reduce their tax liability. Previously, the Supreme Court held that the NLC deduction applicable to corporate income tax for 2007 violated the… Continue reading General Motors Corp. v. Commonwealth

Pearlstein v. Commonwealth
Pennsylvania Commonwealth Court

An en banc panel of the Pennsylvania Commonwealth Court issued a critical opinion for attorneys who advise clients regarding real estate sales. The Court affirmed the Board of Finance and Revenue, which held that a partnership should be assessed Personal Income Tax from the net gains from like-kind exchanges of real property, commonly called “1031… Continue reading Pearlstein v. Commonwealth

Greenwood Gaming & Entm’t v. Comonwealth
Pennsylvania Supreme Court

Place your bets! The Pennsylvania Supreme Court held that concert tickets, which a casino distributed to its patrons for playing table games and slot machines at its facility, are not “services” for purposes of calculating the casino’s taxable revenues generated by those games and machines under Section 1103 of the Gaming Act. Thus, they were… Continue reading Greenwood Gaming & Entm’t v. Comonwealth

Parkinson v. Diamond Chemical Co., Inc.
New Jersey Appellate Division

The New Jersey Appellate Division issued a critical decision regarding discovery and parties’ tax returns. Under the Court’s ruling in Ullmann v. Hartford Fire Ins. Co., a party seeking tax returns in discovery must meet a heightened standard outlined in a three-part test. Here, in a wrongful discharge action, the plaintiff sought the tax returns… Continue reading Parkinson v. Diamond Chemical Co., Inc.

Kuharchik Constr. v. Commonwealth
Pennsylvania Commonwealth Court

A three-judge panel of the Pennsylvania Commonwealth Court held that Kuharchik Construction’s purchase and use of items that supported a traffic signal – specifically, signal poles, mast arms, and pedestal bases – qualified as “building machinery and equipment” as defined by Section 201(pp) of the Tax Reform Code of 1971. The Commonwealth filed exceptions. An… Continue reading Kuharchik Constr. v. Commonwealth

Phoebe Servs. Inc. v. City of Allentown
Pennsylvania Commonwealth Court

The issue in this appeal was whether the trial court erred by misinterpreting the meaning of “business” as defined in a City of Allentown ordinance. In 2018, the City’s Revenue and Audit Bureau issued a Notice of Underpayment and Assessment to Phoebe Services (“Phoebe”), indicating the City’s intention to retroactively impose its business privilege tax… Continue reading Phoebe Servs. Inc. v. City of Allentown

Myers v. Commonwealth of Pa.
Pennsylvania Commonwealth Court

Finally, I’ve found someone who loves coupons more than my mother-in-law! Mr. Myers made three separate purchases from BJ’s Wholesale Club; twice he purchased one item, and once, he bought six items. Each receipt showed that every purchased item was taxable. And he used a coupon for each transaction. He sought refunds for excess sales… Continue reading Myers v. Commonwealth of Pa.