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ARTICLE · 18 JUNE 2014

Pa Supreme Court Refuses To Consider Issue That Was Not Delineated In Statement Of Issues Presented

Fox Rothschild LLP
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Today the Pennsylvania Supreme Court issued a 59 page decision on a personal income tax issue. If you practice tax law, which I do not, the case will be of interest to you.

United StatesLitigation, Mediation & Arbitration
Wendy Rothstein
Wendy Rothstein
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Today the Pennsylvania Supreme Court issued a 59 page decision on a personal income tax issue. If you practice tax law, which I do not, the case will be of interest to you.

The language in the case that should be of interest to trial attorneys is found on the last two pages of that decision.  There the Court found that the Appellant waived an issue since they did not include the issue in the statement of issues presented.  The Court found that Pa R.A.P. 2116 (a) "is to be considered in the highest degree mandatory, admitting of no exception; ordinarily no point will be considered which is not set forth in the statement of questions involved or suggested thereby."

Next time you submit a brief on appeal make sure you compare your statement of issues to what is included in your brief.  Otherwise, the issue is waived. That was the result in this case.

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