Legal Opinion

Scott v. Hempfield Area School District

Commonwealth Court of Pennsylvania

Decided June 7, 1994PublishedCited by 3 opinions

1Opinion of the Court

FRIEDMAN, Judge.

Hempfield Area School District and Hemp-field Township (the School District and the *1141Township) appeal from an order of the Court of Common Pleas of Westmoreland County granting judgment to Samuel Z. Scott (Scott) on his claim for refund of overpayment of earned income taxes for the 1987 tax year plus interest and against the School District and the Township on their counterclaim for payment of additional earned income taxes for the years 1988-1992. We affirm.

Scott is the President and sole shareholder of Scott Electric Company (corporation), a Pennsylvania S Corporation (S…

2Cases cited6 opinions

  1. In Re Appeal of Marple Springfield Center, Inc.Supreme Court of Pennsylvania · 1992
  2. Tax Review Board v. Brine Corp.Supreme Court of Pennsylvania · 1964
  3. Freedman v. Philadelphia Tax Review BoardSuperior Court of Pennsylvania · 1968
  4. Freedman v. Philadelphia Tax Review BoardSupreme Court of Pennsylvania · 1969
  5. City of Philadelphia Tax Review Board v. Adams Avenue AssociatesCommonwealth Court of Pennsylvania · 1976

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

3Cited by3 opinions

  1. Marchlen v. Township of Mt. LebanonCommonwealth Court of Pennsylvania · 1998
  2. Pugliese v. Township of Upper St. ClairCommonwealth Court of Pennsylvania · 1995
  3. Newbrey v. Township & School District of Upper St. ClairCommonwealth Court of Pennsylvania · 1998

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API