City of Philadelphia v. City of Philadelphia Tax Review Board ex rel. Keystone Health Plan East, Inc.

Supreme Court of Pennsylvania

City of Philadelphia v. City of Philadelphia Tax Review Board ex rel. Keystone Health Plan East, Inc.

93 A.3d 803

DecidedJune 5, 2014

StatusPublished

This text of 93 A.3d 803 (City of Philadelphia v. City of Philadelphia Tax Review Board ex rel. Keystone Health Plan East, Inc.) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

City of Philadelphia v. City of Philadelphia Tax Review Board ex rel. Keystone Health Plan East, Inc., 93 A.3d 803 (Pa. 2014).

Pincite

Opinion

ORDER

PER CURIAM.

AND NOW, this 5th day of June 2014, the Petition and Cross Petition for Allowance of Appeal are GRANTED. The issues, as stated by the parties, are:

(1) Was President Judge Pellegrini correct in dissent that the majority’s conclusion — that although there is a very strict three-year statute of limitations on requests for tax refunds, there is no statute of limitations at all on requests for tax credits — is “absurd” in that it allows taxpayers to pursue tax overpayments against the City “forever,” without any limiting principles whatsoever?

(2) Whether, as a matter of law and equity, the Commonwealth Court correctly upheld the Philadelphia Court of Common Pleas by denying Taxpayers BPT refunds [under the circumstances].¹

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ORDER

PER CURIAM.

AND NOW, this 5th day of June 2014, the Petition and Cross Petition for Allowance of Appeal are GRANTED. The issues, as stated by the parties, are:

(1) Was President Judge Pellegrini correct in dissent that the majority’s conclusion — that although there is a very strict three-year statute of limitations on requests for tax refunds, there is no statute of limitations at all on requests for tax credits — is “absurd” in that it allows taxpayers to pursue tax overpayments against the City “forever,” without any limiting principles whatsoever?

(2) Whether, as a matter of law and equity, the Commonwealth Court correctly upheld the Philadelphia Court of Common Pleas by denying Taxpayers BPT refunds [under the circumstances].¹

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Bluebook (online)

93 A.3d 803, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-philadelphia-v-city-of-philadelphia-tax-review-board-ex-rel-pa-2014.