Legal Opinion
Lester Associates v. Commonwealth
Commonwealth Court of Pennsylvania
Decided February 10, 2003PublishedCited by 3 opinions
1Opinion of the Court
OPINION BY
Judge SMITH-RIBNER.
Before the Court en banc are exceptions filed by Petitioner Lester Associates, a general partnership, to the opinion and order filed by a panel of this Court on July 22, 2002, after remand from the Pennsylvania Supreme Court, that affirmed the order of the Board of Finance and Revenue approving the imposition upon Lester Associates by the Department of Revenue (Department) of real estate transfer tax of $110,692.32, with interest. Lester Associates raises two questions: whether the Commonwealth is bound by a decree of the Cumberland County Court of Common Pleas…
2Cases cited8 opinions
- Sabatine v. CommonwealthSupreme Court of Pennsylvania · 1981
- Wilson Partners v. BD. OF FINANCE & REV.Supreme Court of Pennsylvania · 1999
- Africa v. TrexlerSupreme Court of Pennsylvania · 1911
- Pruitt v. Van FergusonSupreme Court of Virginia · 1982
- Wilson Partners, L.P. v. CommonwealthCommonwealth Court of Pennsylvania · 1999
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Clarity Software, LLC v. Financial Independence Group, LLCDistrict Court, W.D. Pennsylvania · 2014
- Dowd v. Scenic View Farms Inc., Pennsylvania Court of Common Pleas, Carbon County2014
- Lester Associates v. CommonwealthCommonwealth Court of Pennsylvania · 2003