CCH Tax Day Report
The U.S. Supreme Court has denied a request for review of a Pennsylvania court’s denial of a taxpayer’s appeal for monetary, declaratory, and injunctive relief against the state Department of Revenue’s imposition of realty transfer tax despite the taxpayer’s request for relief under a federal statute. The Commonwealth Court had ruled that 42 U.S.C. § 1983 was not intended as a vehicle to challenge the constitutionality of state taxes where state law provided a panoply of remedies to the taxpayer. (TAXDAY, 2016/01/06, S.35) The Pennsylvania Supreme Court declined the taxpayer’s request to review the ruling, as reported. (TAXDAY, 2016/05/11, S.17)
Subscribers can view the text of the taxpayer’s petition.
Brown III v. Commonwealth of Pennsylvania Department of Revenue of Individual Taxes, U.S. Supreme Court Dkt. No. 16-337, petition for certiorari denied October 31, 2016