Legal Opinion
C.S. & C.L. Andrews v. Com Com. v. C.S. & C.L. Andrews
Commonwealth Court of Pennsylvania
Decided November 2, 2018No. 185 F.R. 2016 and 212 F.R. 2016PublishedCited by 2 opinions
1Opinion of the Court
OPINION BY JUDGE BROBSON
This is one of several related matters, challenging the assessment of Pennsylvania personal income tax (PIT) liability on nonresident investors on account of the 2005 foreclosure of a commercial property located in the City of Pittsburgh (Property). We resolved the first round of appeals through en banc opinions and orders issued in 2012, which the Pennsylvania Supreme Court affirmed in Wirth v. Commonwealth , 626 Pa. 124 , 95 A.3d 822 (2014), cert. denied sub nom. Houssels v. Pennsylvania , --- U.S. ----, 135 S.Ct. 1405 , 191 L.Ed.2d 362 (2015). 1 Petitioners Craig S.…
2Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- South Dakota v. Wayfair, Inc.Supreme Court of the United States · 2018
- Wirth v. CommonwealthSupreme Court of Pennsylvania · 2014
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3Cited by2 opinions
- Friends Boarding Home of Western Quarterly Mtg. v. Com. of PACommonwealth Court of Pennsylvania · 2021
- General Motors Corp. v. Com. of PACommonwealth Court of Pennsylvania · 2019