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ANDREWS v. COMMONWEALTH

Nos. 185 F.R. 2016, 212 F.R. 2016.

196 A.3d 1090 (2018)

Craig S. and Christine L. ANDREWS, Petitioners v. COMMONWEALTH of Pennsylvania, Respondent. Commonwealth of Pennsylvania, Petitioner v. Craig S. and Christine L. Andrews, Respondents.

Commonwealth Court of Pennsylvania.

Decided: November 2, 2018.

Attorney(s) appearing for the Case

Joseph C. Bright , Philadelphia, for petitioners Craig S. and Christine L. Andrews.

Matthew S. Salkowski , Deputy Attorney General, Harrisburg, for respondent Commonwealth of Pennsylvania.

BEFORE: HONORABLE MARY HANNAH LEAVITT, President Judge, HONORABLE RENÉE COHN JUBELIRER, Judge, HONORABLE P. KEVIN BROBSON, Judge, HONORABLE PATRICIA A. McCULLOUGH, Judge, HONORABLE ANNE E. COVEY, Judge, HONORABLE MICHAEL H. WOJCIK, Judge, HONORABLE ELLEN CEISLER, Judge.

This is one of several related matters, challenging the assessment of Pennsylvania personal income tax (PIT) liability on nonresident investors on account of the 2005 foreclosure of a commercial property located in the City of Pittsburgh (Property). We resolved the first round of appeals through en banc opinions and orders...

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