Posts written by buteralaw

Real Estate Assessment Appeals Deadlines

It is approaching real estate assessment appeal time again. The last filing date for Montgomery, Chester, Bucks, Lehigh and Delaware Counties is August 1, 2018. For Berks County the deadline is August 15, 2018. If you believe that your home, business location, rental property, or… Continue reading

Queen’s English – Relative to What?

Have you any idea who a “second cousin, once removed” is?  I did not know and have done some research.  Let’s see if I can pass it on. The definition of a first cousin is something most seem to grasp readily: You are the first… Continue reading

IRS Extends Deadline for Obtaining Estate Tax Portability

A small percentage of estates are affected by the federal estate tax. Provided that an individual’s estate plus his lifetime taxable gifts (under the federal gift tax) are less than $11,200,000.00, no federal estate tax applies. However, for a married person with an estate exceeding… Continue reading

What is Jurisdiction?

It seems you can sue anyone for almost anything these days – but you cannot sue them just anywhere. Before you can bring a claim against another person or entity the court that you are suing in must have jurisdiction. This seems simple enough –… Continue reading

Charitable Remainder Trusts

For many years the charitable remainder trust has been a popular vehicle for charitably minded individuals who are not quite ready to make outright gifts of assets. These trusts essentially provide for a lifetime (or other long-term) stream of payments to the donor (or other… Continue reading

Obtaining Liquor Licenses

The Pennsylvania Liquor Control Board (“LCB”) issues, renews, or validates over 21,000 liquor licenses per year.  A retail license (providing for sales directly to the public) can only be issued when there is both an owner (which can be either an individual or an entity)… Continue reading

Latin Lovers: Amicus Curiae

Courts and judges are required to be impartial – they cannot be “friends” with the litigants before them. But sometimes the court can really use a friend. An amicus curiae is literally a “friend of the court” – a person or entity which is not… Continue reading

Spring 2018 Auction Notice

An invitation for bids is now open for the award of 30 expired restaurant licenses; this is the Pennsylvania Liquor Control Board’s fifth license auction since Act 39 became effective in August 2016. The auction format will use the sealed bid process which the LCB… Continue reading

Protecting A Business Entity’s Limited Liability

The most common and compelling reason to form a corporation to operate a business is to provide limited liability. If done properly, the debts and the liabilities of the business attach only to the business and the business’s assets. With certain exceptions (such as wage… Continue reading

Tree Liability

With the recent severe winter storms, the issue of tree liability comes up.  If a tree on your property falls on your neighbor’s property, who is responsible for the damage and clean up?  As with many issues in the law, the answer depends. . .… Continue reading