Commonwealth v. Street

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding taxpayer’s challenge to a tax lien was an impermissible collateral attack on the validity of the assessment after he failed to pursue administrative remedies
• equitable principles governing petitions to open judgment do not apply to a taxpayer’s challenge of a tax lien, as “there is no judgment to open”

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• IRS v. Kistler, J.
  Superior Court of Pennsylvania· 2021-11-09· cited 4×
• Bynum v. Commonwealth
  Commonwealth Court of Pennsylvania· 1984-11-23· cited 3×
• Pennsylvania Department of Revenue v. Dascoli
  Montgomery County Court of Common Pleas· 1989-02-01

Cites

4 cases in this archive are cited by this case.

• YELLOW C. CO. of P. v. Carpol R. Co., Inc.
  Superior Court of Pennsylvania· 1972-03-24· cited 13×
• Lapp v. Commonwealth
  Commonwealth Court of Pennsylvania· 1978-06-16· cited 3×
• Lapp v. Commonwealth
  Supreme Court of Pennsylvania· 1980-05-30· cited 1×
• Commonwealth v. Latrobe Lumber & Supply Co.
  Westmoreland County Court of Common Pleas· 1962-07-09· cited 1×