Pennsylvania ~ Miscellaneous Tax: U.S. Supreme Court Will Not Review Realty Transfer Tax Case

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



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