Category: Fall 2014 Pennsylvania Legal Update

Special Allocations One of the principal advantages of the partnership is the ability to make non-pro rata allocations of income, credits, losses and deductions to partners A non-pro rata allocation of income, losses, credits and deductions to partners is respected by the IRS if the allocation has substantial economic effect. Whether an allocation has substantial […]

Children who suffer personal injuries have the right to sue but can do so only through a guardian. Usually a child’s parent serves as the guardian. In a recent Pennsylvania case, a trial judge substituted a lawyer as guardian ad litem for an injured child, but on appeal the child’s mother regained the right to […]

A Pennsylvania tire hauler was held responsible for part of the costs of cleanup of an illegal dump as a result of Pennsylvania environmental regulations. The hauler paid a rural family business to accept his dumping of waste tires. Over a period of three years, the hauler dumped 55 truckloads of tires on the family’s […]

A woman struck by a car as she walked to her bus stop was given the right to take her claims against the streetlight utility company to trial. The trial judge made initial findings that the intersection where the woman was struck by the car was lit by a streetlight owned by the utility company. […]

Two recent Pennsylvania cases illustrate the enormous consequences misconduct or criminal convictions have on public employees’ retirement benefits. Both employees in the two cases lost their entire pensions, based om different Pennsylvania laws; one was a judge, the other a teacher. The office of magisterial district judge, formerly justice of the peace, is an elected […]

A laborer seriously injured at a construction site won workers’ compensation benefits despite the fact that his employer was uninsured. A laborer seriously injured at a construction Site M’on workers’ compensation benefits despite the fact that his employer was uninsured. The laborer was tearing off a roof and told the employer that the beams were […]