Monthly Archives: August 2012

Responding to a Liquor License Citation

Sale of alcohol is regulated by both the federal government and the Commonwealth.  The agency that regulates and controls the sale of alcohol in Pennsylvania is the Liquor Control Board (LCB).  Before a restaurant, bar, deli, brewery, hotel or similar establishment can legally sell alcohol… Continue reading

Ice Beer – – Yum!

Although it is not promoted widely by the beer manufacturers, ice beer (also known as eisbock, the German designation for it) may be working its way into your consciousness. It is manufactured by taking ordinary beer and sending it to subfreezing temperatures. (Note that this… Continue reading

PA Lawmakers Help Developers by Extending Permit Deadlines Again

In a prior article we reported that in July, 2010 the Pennsylvania Legislature adopted a law that extended until July, 2013 the expiration date of certain permits and approvals related to real estate development. Before the Pennsylvania Legislature recessed for summer break this year, it… Continue reading

Change in Transfer Tax Law on Transfers of Partnership Interests

The Commonwealth of Pennsylvania imposes a 1% transfer tax on transfers of real estate.  In most counties other than Philadelphia, the local governments generally charge a matching 1% transfer tax.  The City of Philadelphia charges a 3% transfer tax in addition to the 1% payable… Continue reading

Estate Planning Alert

The ever-shifting tax battles in Washington have left estate planners in a quandary for the past 12 years; and it’s beginning to look as though the angst is to continue at least until November’s election. As you know, the so-called “Bush Era Tax Cuts” are… Continue reading

Supporting Indigent Parents

Supporting Indigent Parents  In our Winter 2011 issue we discussed a 1994 case where a child was ordered to pay $125 per month to the child’s parent’s health care provider, under Pennsylvania’s “Support of the Indigent” law.  That statute has again been in the news… Continue reading

Queen’s English – Misplaced Modifiers

A constant grammatical problem is that of misplaced modifiers; the misplacement of a word in a sentence can alter its meaning and lead to unintended messages. The following quotations are all from various news sources (the modifiers are in italics):       “Richard Zanuck, the once-spurned son of… Continue reading

Looking Back from Issue No. 100

It was late 1995 when my then secretary Lisa suggested to me that we should consider writing a serious newsletter for our clients.  I liked the idea, but, as many of my friends and clients know I can be technologically disinclined – computers, smart-phones, GPS, instant… Continue reading

Where to Invest Your Money?

It’s no joke – there are few investment choices in today’s economy that offer any significant return without taking on significant risks.  As an example, interest rates on 5-year  certificates of deposit are below 2%.  Interest on your checking account?  Forget it.  The stock market… Continue reading

Union Labor and Mechanics Lien; New Risks for Now

  In a case of first impression that is widely viewed as a departure from established law, the Pennsylvania Superior Court has held that the trustee of a union benefit fund has a right to assert a mechanics’ lien for unpaid union benefits owed by… Continue reading