Of Counsel Mike Semes authored an article published Dec. 21, 2021, by Bloomberg Tax. Titled “Pennsylvania Greenwood Gaming Decision Could Have a Big Impact,” the article reviews a recent tax decision that reinforced the principle that tax imposition and tax exclusion statutes are to be interpreted strictly in favor of taxpayers. Semes writes that, when a taxpayer challenges the Pennsylvania Department of Revenue’s interpretation of a statute in the future, they should carefully consider the court’s analysis in this case.
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