Legal Opinion
Saturday Family LP v. Com. Techspec Inc. v. Com.
Commonwealth Court of Pennsylvania
Decided October 17, 2016No. 781 F.R. 2013; 782 F.R. 2013PublishedCited by 4 opinions
1Opinion of the Court
OPINION BY
JUDGE BROBSON
This matter involves consolidated petitions for review of an order of the Board of Finance and Revenue (Board) filed by Petitioners Saturday Family LP and Tech-spec Inc. (Techspec) (collectively Taxpayers). By order dated September 25, 2013, the Board denied Taxpayers’ separate appeals, seeking a refund of realty transfer taxes paid in connection with a lease of property. At issue in this ease is whether the Commonwealth is permitted to impose realty transfer tax on a lease with a primary term of less than 30 years where the lease contains both renewal options at fair…
2Cases cited11 opinions
- Walker v. ElebySupreme Court of Pennsylvania · 2004
- Borough of Pottstown v. Pennsylvania Municipal Retirement BoardSupreme Court of Pennsylvania · 1998
- Tool Sales & Service Co. v. CommonwealthSupreme Court of Pennsylvania · 1993
- Bethenergy Mines Inc. v. Commonwealth, Department of Environmental ProtectionCommonwealth Court of Pennsylvania · 1996
- Hamilton v. Unionville-Chadds Ford School DistrictSupreme Court of Pennsylvania · 1998
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3Cited by4 opinions
- Marcellus Shale Coal. v. Dep't of Envtl. Prot. of Pa.Supreme Court of Pennsylvania · 2018
- R.J. Marshall, Jr. v. Com Com. v. R.J. Marshall, Jr.Commonwealth Court of Pennsylvania · 2018
- Saturday Family LP v. Com. Techspec Inc. v. Com.Commonwealth Court of Pennsylvania · 2017
- The Marcellus Shale Coalition v. Department of Environmental Protection of PA and Environmental Quality Board of PACommonwealth Court of Pennsylvania · 2019