RESOLUTION SUPPORTING PUBLICATION OF COMMONWEALTH COURT MEMORANDUM OPINION

WHEREAS, the Pennsylvania Commonwealth Court's Internal Operating Procedure No. 413 provides that any opinion of the Court which is to be published will be designated as an "Opinion;"

WHEREAS, the Pennsylvania Commonwealth Court's Internal Operating Procedure No. 413 provides that any opinion of the Court which is not to be published will be designated as a "Memorandum Opinion;"

WHEREAS, the Pennsylvania Commonwealth Court's Internal Operating Procedure No. 414 provides that any opinion of the Court which is designated as a "Memorandum Opinion" shall not be cited in any opinion of the court or in any brief or argument addressed to it;

WHEREAS, the Pennsylvania Commonwealth Court's Internal Operating Procedure No. 416 provides that, upon motion submitted by any person within thirty (30) days after the filing of a Memorandum Opinion, the Court may order publication of any opinion designated as a "Memorandum Opinion."

WHEREAS, the Pennsylvania Supreme Court held, inter alia., in Commonwealth v. Western Maryland Ry. Co., 377 PA 312, 105 A.2d 336 (1954), that, where a taxing authority failed to previously collect taxes , the doctrine of estoppel by laches would not apply to prevent the taxing authority from pursuing taxes for the future;

WHEREAS, on April 18, 2008, the Pennsylvania Commonwealth Court rendered a Memorandum Opinion in Braddock Borough and Central Tax Bureau of Pennsylvania, Inc v. Sullivan Plumbing , Inc., 954 C.D. 2007 ("Braddock");

WHEREAS, the Commonwealth Court in Braddock held that, under certain circumstances, the doctrine of "estoppel by laches" may be applied against a taxing authority to preclude the collection of taxes if the taxing authority is guilty of "want of due diligence to institute an action to the taxpayer’s prejudice"; and

WHEREAS, the Supreme Court's Western Maryland Ry Opinion was distinguished by the Commonwealth Court

NOW, THEREFORE BE IT RESOLVED, that the Philadelphia Bar Association believes the Commonwealth Court's Braddock Memorandum Opinion is a significant interpretation of the tax laws of the Commonwealth of Pennsylvania;

AND BE IT FURTHER RESOLVED, that the Philadelphia Bar Association believes lawyers, tax practitioners, taxpayers and state and local taxing authorities throughout the Commonwealth would benefit from the reasoning enunciated by the Commonwealth Court in its Braddock Memorandum Opinion; and

AND BE IT FURTHER RESOLVED, that the Chancellor of the Philadelphia Bar Association is authorized to take whatever action he deems necessary to present to the Commonwealth Court a Motion to Publish its Memorandum Opinion in Braddock Borough and Central Tax Bureau of Pennsylvania, Inc v. Sullivan Plumbing , Inc., 954 C.D. 2007.

PHILADELPHIA BAR ASSOCIATION
BOARD OF GOVERNORS
ADOPTED: May 16, 2008