Legal Opinion

In Re: Adams County TCB ~ Appeal of: The Howard M. Saperstein Profit Sharing Plan

Commonwealth Court of Pennsylvania

Decided December 13, 2018No. 1415 C.D. 2017PublishedCited by 8 opinions

1Opinion of the Court

OPINION BY JUDGE McCULLOUGH

The Howard M. Saperstein Profit Sharing Plan (the Saperstein Plan) appeals from the September 14, 2017 order of the Court of Common Pleas of Adams County (trial court) denying its petition to set aside a judicial tax sale of a tract of land identified as 4 Trout Run Trail and located in Carroll Valley, Adams Township (Property). Upon review, we reverse.

Howard M. Saperstein is the trustee of the Saperstein Plan and has resided at Delray Beach, Florida as of November 18, 2016. On June 26, 2014, the Saperstein Plan, by and through an attorney at Trinity Law (Firm),…

2Cases cited10 opinions

  1. Smith v. Tax Claim Bureau of Pike CountyCommonwealth Court of Pennsylvania · 2003
  2. Poffenberger v. GoldsteinCommonwealth Court of Pennsylvania · 2001
  3. Hicks v. OchCommonwealth Court of Pennsylvania · 1975
  4. In Re Free & Clear Sale Conducted November 19, 1998 Sale No. 10, Deed No. 23198Commonwealth Court of Pennsylvania · 2002
  5. Aldhelm, Inc. v. Schuylkill County Tax Claim BureauCommonwealth Court of Pennsylvania · 2005

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3Cited by8 opinions

  1. D. Weaver v. Schuylkill County TCBCommonwealth Court of Pennsylvania · 2024
  2. G.J. Gaynor v. Delaware County TCB & CJD Group, LLCCommonwealth Court of Pennsylvania · 2025
  3. In Re: Sale of Tax Delinquent Property on October 19, 2020 ~ Appeal of: R. HovanecCommonwealth Court of Pennsylvania · 2024
  4. In re: Upset Sale TCB Tioga Co; Apl of: OstapowiczSupreme Court of Pennsylvania · 2026
  5. In re: Upset Sale, TCB of Tioga County ~ Appeal of: M.J. OstapowiczCommonwealth Court of Pennsylvania · 2023

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