Weekly BNA Insights: Pennsylvania Court Enforces Sham Assessment


From the 1/13/17 edition of the Weekly State Tax Report:

A sharply divided Pennsylvania Supreme Court held that the City of Philadelphia could collect on an assessment that the city admitted was not based on factual evidence, but rather on a figure made up to scare the taxpayer into complying with requests for tax information. City of Philadelphia v. Lerner, No. 26 EAP 2015 (Pa. 11/22/16). A majority opinion for four justices was filed, together with two dissenting opinions for three justices.

Joseph C. Bright, member with Cozen O’Connor, discusses the circumstances surrounding the sham assessment in this week’s BNA Insights article, available here (subscription required). Or sign up for a free trial to the Weekly State Tax Report.

Connecticut Properly Taxed Option Income of a Nonresident

The Connecticut Supreme Court recently issued a persuasive decision regarding taxation of nonresidents' option income—holding that a taxpayer owed Connecticut taxes even though he exercised options after ending residency in the state (Allen v. Comm'r of Revenue Servs., 2016 BL 432872, Conn., No. SC 19567, 12/28/16).

Robert Willens, president of Robert Willens LLC, discusses the Allen case in this week’s second BNA Insights article, available here (subscription required). Or sign up for a free trial to the Weekly State Tax Report.

Drivers Ringing in the New Year with More ‘Cha-Ching’ at the Pump

Some travelers driving back home this week probably noticed that their return journey cost them more in gas than the first leg of their trip. The extra expense in escaping the in-laws after the holidays may be due in part to gas tax hikes in several states—including Michigan, Pennsylvania and Nebraska—that became effective Jan. 1.

Laura Lieberman from Bloomberg BNA discusses the rising prices in this week’s third BNA Insights article, available here (subscription required). Or sign up for a free trial to the Weekly State Tax Report.

Compiled by Chreasea Dickerson