Legal Opinion
Wilson Partners, L.P. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided January 26, 1999PublishedCited by 7 opinions
1Opinion of the Court
COLINS, President Judge.
Wilson Partners and Academic Properties (collectively, Taxpayers) petition for review of the Board of Finance and Revenue orders denying their petitions for refund of realty transfer tax.
In separate, unrelated transactions, the Taxpayers entered into sale and purchase agreements with the Federal Deposit Insurance Corporation (FDIC), and the FDIC subsequently conveyed certain properties to the Taxpayers pursuant to those agreements. At the time of the transactions, the FDIC was receiver of Meritor Savings Bank. Wilson Partners executed a sales agreement with the FDIC…
2Cases cited14 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- North Dakota v. United StatesSupreme Court of the United States · 1990
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Washington v. United StatesSupreme Court of the United States · 1983
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Wilson Partners v. BD. OF FINANCE & REV.Supreme Court of Pennsylvania · 1999
- Northern Tier Solid Waste Authority v. Commonwealth, Department of RevenueCommonwealth Court of Pennsylvania · 2004
- Exton Plaza Associates v. CommonwealthCommonwealth Court of Pennsylvania · 2000
- Hilltop Properties Associates Ltd. Partnership v. CommonwealthCommonwealth Court of Pennsylvania · 2001
- Lester Associates v. CommonwealthCommonwealth Court of Pennsylvania · 2003
2 more not listed; retrieve them via the Exa API.