James Forsyth

James Forsyth

Buchanan Ingersoll & Rooney PC

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Latest Publications


Supreme Court of Pennsylvania Holds Lease Exception of Local Tax Enabling Act Does Not Prevent Business Privilege Tax from...

On December 21, 2015, the Supreme Court of Pennsylvania held that the exception in 53 P.S. §6924.301.1(f)(1) of the Local Tax Enabling Act (LTEA), which prohibits the taxation of leases and lease transactions, does not...more

1/26/2016 - Business Privilege Tax Commercial Leases Leases Municipalities PA Supreme Court

Pennsylvania Commonwealth Court Holds that Statute of Limitations for Refund Claims Begins on Date When Tax Return was Filed

On December 10, 2015, the Commonwealth Court of Pennsylvania in Mission Funding Alpha v. Commonwealth, No. 313 F.R. 2012, held that the three-year statute of limitations for filing a refund claim begins on the date the tax...more

12/23/2015 - Corporate Taxes Statute of Limitations Tax Appeals Tax Extensions Tax Refunds Tax Returns

Pennsylvania Net Operating Losses Uncapped by Commonwealth Court

On November 23, 2015, the Pennsylvania Commonwealth Court held that the net operating loss carryover limitations imposed by the Pennsylvania corporate net income tax statutes violated the Uniformity Clause of the Pennsylvania...more

12/8/2015 - carryov Corporate Taxes Net Operating Losses Nextel Tax Refunds

Deadline: Foreign Bank Account Reports Due June 30, 2014

Any U.S. person who has a financial interest in or signature authority over one or more foreign financial accounts with an aggregate value over $10,000 (on any day of the year) must report the accounts to the Treasury...more

5/2/2014 - FBAR FinCEN Offshore Banks Offshore Funds Reporting Requirements U.S. Treasury

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