Monthly Archives: December 2016
Whither the Death Tax
With a new President coming and with Republicans to control the House and Senate there is a distinct possibility that the estate tax will be repealed. Indeed one expert, Michael Graetz, who teaches at Columbia Law School, is quoted in the Wall Street Journal as… Continue reading
Upcoming Renewal and Validation Information
District Packets Available Filing Deadline Expiration of License District 1 Blair, Bedford, Cambria, Centre, Clearfield, Cumberland, Franklin, Fulton, Huntingdon, Somerset, Union October 3 December 2 January 31 District 2 Adams, Dauphin, Juniata, Lancaster, Lebanon, Mifflin, Perry, Snyder, York November 3 January 2 February 28 District… Continue reading
Queen’s English: Which/That (Who?)
According to Garner’s Modern American Usage (3rd Edition), which is possibly responsible for more bad sentences than any other in the language. E. B. White wrote “Careful writers, watchful for small conveniences, go which-hunting, remove the defining whiches, and by so doing improve their work.”… Continue reading
Pertinent State and Local Tax News
In January 1, 2017, there will be a small increase in Philadelphia’s real estate transfer tax from 3% to 3.1%. When added to the Pennsylvania Realty Transfer Tax, this will increase the overall transfer tax to 4.1%. We believe that this will result in the… Continue reading
Liquor License Can Be A Privilege or a Right
In the Philadelphia suburbs restaurant liquor licenses have recently sold for as much as $550,000. What has a buyer of a license really bought? Certainly, other than the certificate that is issued by the Liquor Control Board (the LCB), there is nothing very tangible; but… Continue reading
Pennsylvania Bicycle Law: Rider Beware!
Many people do not realize that there are laws which apply to riding your bicycle in the Commonwealth of Pennsylvania. Here are a few things you might want to be aware of before your next ride: Bicycles are considered “vehicles” under the Pennsylvania Motor Vehicle… Continue reading
Latin Lovers: Stare Decisis and Sui Generis
The law favors consistency, which is why new cases are decided based on comparison to prior similar cases. This is the doctrine of stare decisis. The notion of legal precedent dictates that similar cases should result in similar court decisions. Sometimes, however, a novel situation… Continue reading
Why We Need A Free Press
Our Constitution was signed in 1787 but it did not originally include some of our fundamental constitutional freedoms. One of them, freedom of the press, is at the core of our modern democracy – – one of the “checks and balances” on our political process.… Continue reading