Reported Cases

Pelliccia v. United States Department of Education
United States Court of Appeals for the Third Circuit
May 02, 2003
2003 WL 21024825

U.S. Court of Appeals for the Third Circuit effectively reversed opinions of Federal District Court and U.S. Bankruptcy Court to enable physician’s student loan obligation to be discharged on remand. (JJ. Alito, Fuentes, Greenberg)

United States of America v. Joseph A. and Phyliss G. Donoto
United States District Court for Middle District of Pennsylvania September 26, 2000
__F.3d__

The District Court held that the proper way to value real estate was to examine the debtors’ intended use of the property. As the debtors were not intending to subdivide the property, the Court concluded that the property could be valued as subdividable and was properly valued as one parcel. Accordingly, it ruled that the Bankruptcy court did not err when it found that the value of the property was $186,000 and not in excess of 1,000,000 as argued by the Government. The Government’s appeal was therefore denied.

Floyd C. and Marian L. Hoffman v. Commissioner of Internal Revenue
United States Tax Court
September 22, 2009

Petitioners, Ponzi scheme victims, took a theft loss deduction on their 2000 tax return, using phantom gains and income upon which they previously paid tax to calculate their theft loss basis. The IRS opposed their doing so. A trial was held and prior to the Tax Court’s issuing an opinion, the IRS withdrew its objection and assessment in light of its post trial Revenue Ruling 2009-09 to accommodate the Madoff Ponzi scheme victims.

Theresa M. Carter, et al v. Vilma Tagnani et al
Superior Court of Pennsylvania
May 15, 2000
01131 MDA 99

The Pennsylvania Superior Court ruled in favor of the Plaintiffs and reversed the Orphans Court to hold that guardians could not alter the testamentary intention of the guardians’ ward by using assets held jointly in the name of the ward and third parties for the needs of the ward to the exclusion of using assets held jointly in their name with the ward.

Thomas J. Greco v. United States of America
United States District Court for Middle District of Pennsylvania
August 8, 2005
3:CV-02-0417

In a 60-page Opinion, now Third Circuit Judge, Thomas I. Vanaskie, analyzed in great depth the law for determining whether an array of  workers should be classified as independent contractors or employees.

Marquis Art & Frame v. City of Wilkes-Barre
Court of Common Pleas
December 20, 1996
96 Luz. Leg. Reg 8

The court held that Plaintiff’s picture framing operation qualified for the manufacturing exemption and as a result Plaintiff was not liable for payment of mercantile taxes upon gross revenues generated by its picture framing operation.

Leave a Reply