Representation of individuals, non-profit organizations and commercial
entities in local, state and federal tax disputes.
The following are examples of our representation in this practice area:
An association of county government officials came to Sprague &
Sprague for representation after a Pennsylvania county lost a case which
resulted in a major source of its tax revenue being declared
unconstitutional. We assumed representation of the county on the appeal,
in which the Supreme Court of Pennsylvania reversed the lower court and
declared the tax at issue to be constitutional. We represented the county
in resisting a Petition for Certiorari to the Supreme Court of the United
States. On remand to the trial court, we successfully represented the
county in developing and implementing a program which resulted in the
county, and other counties, being able to substantially preserve the
benefits of the tax for the years at issue.
An intermediate appellate court voided a special purpose tax intended to
fund a major public facility in the largest city in a Pennsylvania county.
The city, the county and the authority charged with building the facility
engaged the Firm to appeal to the Supreme Court of Pennsylvania, where we
successfully achieved a reversal of the intermediate appellate court and,
upon remand to the trial court, a complete victory for our clients.
When a taxpayer brought suit challenging a county’s procedures for
hearing tax appeals relating to a county tax, we successfully represented
the county commissioners in having the suit dismissed for lack of merit.