Legal Opinion
Commonwealth v. Street
Commonwealth Court of Pennsylvania
Decided April 13, 1984No. Appeal, No. 381 Misc. Docket No. 3PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
The Department of Revenue, Bureau of Sales and Use Tax (Department) entered a tax lien in Philadelphia County on August 31,1976, against Milton Street and John Street, t/a Streets Pood Service1 for sales *541and use taxes allegedly due from January 1, 1970 to June 30, 1973.
In January of 1982, a certified copy of the tax lien Was transmitted to the Prothonotary of Dauphin County and entered as a lien pursuant to the provisions of Section 242 of the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §7242. When the Department attempted to…
2Cases cited4 opinions
- YELLOW C. CO. of P. v. Carpol R. Co., Inc.Superior Court of Pennsylvania · 1972
- Lapp v. CommonwealthCommonwealth Court of Pennsylvania · 1978
- Commonwealth v. Latrobe Lumber & Supply Co., Pennsylvania Court of Common Pleas, Westmoreland County1962
- Lapp v. CommonwealthSupreme Court of Pennsylvania · 1980
3Cited by3 opinions
- IRS v. Kistler, J.Superior Court of Pennsylvania · 2021
- Bynum v. CommonwealthCommonwealth Court of Pennsylvania · 1984
- Pennsylvania Department of Revenue v. Dascoli, Pennsylvania Court of Common Pleas, Montgomery County1989