How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia

The U.S. Supreme Court is considering granting cert on a case that could impact Pennsylvania’s ability to collect income taxes from non-residents and the city of Philadelphia’s ability to continue to apply its “requirement of employment” rule for the city’s wage tax. The Court has asked the acting solicitor general to weigh in on New Hampshire v. Massachusetts, a case in which New Hampshire is challenging Massachusetts’ practice of taxing nonresidents who previously worked in-state but now work remotely from home in New Hampshire.

Court Rejects Philadelphia’s Method of Assessing Condominium Properties

A recent Philadelphia Court ruling rejected a new land valuation method used by the city to assess the property tax burden of condominium owners. In rejecting the city’s approach, the court embraced the traditional valuation process more commonly used to assess the amount of property tax condominium owners must pay.

Judge Dolores K. Sloviter’s Antitrust Legacy

Third Circuit Judge Dolores K. Sloviter retired in 2016, leaving behind a remarkable legacy. As a member of the bench for nearly 40 years, Judge Sloviter’s contribution to the Third Circuit’s jurisprudence bridges the expanse of the Court’s jurisdiction. Ranking these contributions would prove difficult. At the top of any list, however, would be Judge