Of Counsel Michael Semes authored an article published July 10, 2020, by Bloomberg Tax. The article, “ ‘D&R Sports’ Decision Impacts All Pennsylvania Tax Cases,” reports on the recent decision by the Pennsylvania Commonwealth Court in D&R Sports Inc. v. Commonwealth, in which the court held that a taxpayer must properly raise and preserve tax issues before briefing the court. Semes notes that the D&R Sports decision has broader ramifications and also reminds taxpayers of the necessity of raising and preserving issues at the Board of Appeals or Board of Finance & Revenue. He also notes that it leaves taxpayers without definitive procedural guidance.
Read the article (registration required).