Legal Opinion

Commonwealth v. Mickle

Pennsylvania Court of Common Pleas, Cumberland County

Decided January 26, 1976No. 1729 of 1975Published

1Opinion of the Court

SHUGHART, P. J.,

On May 19, 1975, respondent filed a lien in favor of the Commonwealth of Pennsylvania against the real estate of John W. Mickle, III, petitioner, in the amount of $10,547.50 for taxes, additions and interest allegedly owed. The lien indicates that petitioner owes the taxes in regard to the liability of Sunrise Sanitation, Inc. for State income taxes withheld from employes.

In a petition to open and/or strike the judgment, petitioner has alleged that he was an officer of Sunrise Sanitation, Inc., an enterprise presently in the hands of a trustee for the purposes of bankruptcy…

2Cases cited4 opinions

  1. Root Refining Co. v. Universal Oil Products Co.Court of Appeals for the Third Circuit · 1948
  2. Great American Credit Corp. v. Thomas Mini-Markets, Inc.Superior Court of Pennsylvania · 1974
  3. Commonwealth v. HitzelbergerSupreme Court of Pennsylvania · 1965
  4. Commonwealth v. Atlantic & Gulf Coast Stevedores, Inc.Supreme Court of Pennsylvania · 1966

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