Legal Opinion

Whalla v. Pennsylvania Liquor Control Board

Commonwealth Court of Pennsylvania

Decided January 4, 2018No. 240 C.D. 2017PublishedCited by 1 opinion

1Opinion of the Court

OPINION BY

PRESIDENT JUDGE LEAVITT

Kirpal Whalla (Applicant) appeals an order of the Court of Common Pleas of Erie County (trial court) affirming the decision of the Pennsylvania Liquor Control Board not to validate or renew the restaurant liquor license that he purchásed at an Internal Revenue Service (IRS) tax sale. Applicant contends that he bought the liquor license free and clear of all liens and, thus, the trial court’s decision violated the Supremacy Clause of the United States Constitution. 1 We affirm.

Mortrapp, Inc. holds Liquor License No. R-7484, for premises located at 1314…

2Cases cited4 opinions

  1. Goodfellas, Inc. v. Pennsylvania Liquor Control BoardCommonwealth Court of Pennsylvania · 2007
  2. In Re Appeal of Borough of Riegelsville From the Bucks County Board of Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 2009
  3. Arena Beverage Corp. v. Pennsylvania Liquor Control BoardCommonwealth Court of Pennsylvania · 2014
  4. Reitmeyer v. Pennsylvania Dept. of Revenue (In Re Pompeo)United States Bankruptcy Court, W.D. Pennsylvania · 1996

3Cited by1 opinion

  1. PA LCB v. Stone Neapolitan Pizzeria, Inc.Commonwealth Court of Pennsylvania · 2019

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