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Legal Opinion

Exton Plaza Associates v. Commonwealth

Commonwealth Court of Pennsylvania

Decided November 17, 2000PublishedCited by 6 opinions

1Opinion of the Court

COLINS, Judge.

Exton Plaza Associates (Taxpayer) petitions for review of the order of the Board of Finance and Revenue (Board) sustaining the Department of Revenue’s imposi tion of realty transfer tax in the amount of $54,465.84 on the conveyance of a shopping center from Exton Plaza Associates, a general partnership, to Exton Plaza Associates, a limited partnership having the same principals and the same business address.

The following facts are stipulated. In 1976, Exton Plaza Associates, the general partnership, acquired title to the shopping center located at 260 Pottstown Pike, West…

2Cases cited9 opinions

  1. Sablosky v. MessnerSupreme Court of Pennsylvania · 1952
  2. Commonwealth v. Willson Products, Inc.Supreme Court of Pennsylvania · 1963
  3. Commonwealth v. PassellSupreme Court of Pennsylvania · 1966
  4. Wilson Partners v. BD. OF FINANCE & REV.Supreme Court of Pennsylvania · 1999
  5. Baehr Bros. v. CommonwealthSupreme Court of Pennsylvania · 1979

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3Cited by6 opinions

  1. Plum Borough School District v. CommonwealthCommonwealth Court of Pennsylvania · 2004
  2. Farda v. CommonwealthCommonwealth Court of Pennsylvania · 2004
  3. Penn Towers Associates, LP v. CommonwealthCommonwealth Court of Pennsylvania · 2005
  4. C.S. & C.L. Andrews v. Com Com. v. C.S. & C.L. AndrewsCommonwealth Court of Pennsylvania · 2018
  5. Kline v. CommonwealthCommonwealth Court of Pennsylvania · 2006

1 more not listed; retrieve them via the Exa API.

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