March 5, 2024
Philadelphia
Allocatur granted Aug. 3, 2023. Does the Natural Gas Act preempt EHB jurisdiction over appeals from DEP’s decisions concerning permits required under Federal law?
The Pennsylvania Supreme Court will consider whether the Natural Gas Act preempts the Environmental Hearing Board’s jurisdiction over DEP decisions relating to permits required by Federal law.
Com. v. Saunders, 2022 WL 17588739 (Pa. Super. 2022) (unreported), appeal docket 29 EAP 2023
Allocatur granted July 18, 2023. Plain View exception to the warrant requirement after Com. v. Alexander
The Pennsylvania Supreme Court will consider whether the Court’s holding in Commonwealth v. Alexander, 243 A.3d 177 (Pa. 2020) requires a fact-specific assessment to determine whether exigency exists to provide officers with a right of access to the interior of an automobile under the plain view exception to the warrant requirement.
Com. v. Thompson, 289 A.3d 1104 (Pa. Super. 2023), appeal docket 85 MAP 2023
Allocatur granted Aug. 8, 2023. Inventory search exception to the warrant requirement after Com. v. Alexander
The Pennsylvania Supreme Court granted allocatur on the issue of whether an inventory search of an automobile by law enforcement is an exception to the Pennsylvania Supreme Court decision in Commonwealth v . Alexander, 243 A.3d 177 (Pa. 2020) requiring a search warrant before conducting a search of a person’s vehicle or requiring production and proof of exigent circumstances for a warrantless search of a vehicle.
In re Prospect Crozer LLC, 283 A.3d 428 (Pa. Cmwlth. 2022), appeal dockets 37 – 70 MAP 2023
Allocatur granted May 31, 2023. Structural Error; Constitutionality of Senior Judge’s Dual Appointment to Tax Board
The Pennsylvania Supreme Court granted allocatur, limited to the issue of whether the Commonwealth Court erred by finding that a judicial officer has violated Pa. Const., art. V, § 17, concluding that such violation resulted in the automatic forfeiture of judicial office, and determining that such violation constitutes a structural error which renders the trial court’s orders void ab initio.
Allocatur granted Sept. 28, 2023. Defective Notice of Tax Assessment; Nunc Pro Tunc Relief
The Pennsylvania Supreme Court granted allocatur to consider whether nunc pro tunc relief in favor of taxpayer charter school was warranted based on a county’s defective notice of tax assessment.
March 6, 2024
Philadelphia
In Re: The 30th County Investigating Grand Jury, docket no. 15 EM 2022
Extraordinary Jurisdiction. Unsealing of Investigating Grand Jury Report
The Pennsylvania Supreme Court will consider whether the investigating grand jury report at issue should be publicly released and what level of criticism of a named but nonindicted individual in a grand jury report warrants due process prior to the public release of the report.
Com. v. Berry, 2022 WL 4683292 (Pa. Super.) (unreported), appeal dockets 16 & 17 EAP 2023
Allocatur granted Apr. 18, 2023. Consideration of Arrest Record as Factor in Sentencing; Application of Abuse of Discretion Standard
The Pennsylvania Supreme Court will consider whether the trial court improperly considered a defendant’s bare arrest record as a factor in imposing a more severe sentence.
Alcatel-Lucent USA Inc. v. Com., 291 A.3d 438 (Pa. Cmwlth. 2022), appeal docket 8 MAP 2023
Direct Appeal. Pennsylvania Net Loss Deduction; Due Process; Refund of Corporate Net Income Tax
In this direct appeal, the Supreme Court will consider the appropriate remedy for a Uniformity Clause violation of Pennsylvania’s prior Net Loss Deduction scheme to equalize the tax positions between favored and nonfavored taxpayers.
Commonwealth v. Anderson, 801 CAP
Capital Appeal.
In this Capital appeal, the Supreme Court will review a death sentence imposed following a jury conviction for two counts of first-degree murder, one count of first-degree murder of an unborn child, and related offenses.
Com. v. Stevenson, 287 A.3d 903 (Pa. Super. 2022), appeal docket 23 EAP 2023
Allocatur granted Aug. 9, 2023. Admission of Prior Conviction for Impeachment Purposes; Waiver of Claim of Error
The Pennsylvania Supreme Court will consider whether, following the trial court’s denial of a defendant’s motion in limine to preclude admission of a prior conviction for impeachment purposes, the defendant’s own direct testimony preemptively acknowledging the previous burglary conviction waives the defendant’s right to challenge the denial of the motion in limine on appeal.
Direct Appeals. Pennsylvania Personal Income Tax; Like-kind exchange valuation: when the property is sold or when the exchange occurs?
These are direct appeals to the Supreme Court arise from the Commonwealth Court’s orders affirming the Board of Finance and Revenue’s (Board) decision that assessed personal income tax (PIT) against Taxpayers for net gains owed on like-kind exchanges of real property in tax years 2013 and 2014, the years in which the properties were exchanged. The Commonwealth Court issued its initial decision in 2021 in Pearlstein I, 267 A.3d 593, and overruled Taxpayers’ exceptions to that decision in 2023 in Pearlstein II, 291 A.3d 923.
For more information, contact Kevin McKeon or Dennis Whitaker.