Stoloff v. Neiman Marcus Group, Inc.

How courts have described this case

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

• explaining that once a retailer collects the tax, it holds it in trust for the state
• court of common pleas had subject matter jurisdiction over unjust enrichment claims
• “[O]nce a purchaser pays the seller a tax, whether properly or improperly imposed, that tax effectively becomes Commonwealth property, whether the seller transfers it to the Commonwealth or holds it in a trust fund for the Commonwealth.”
• “[O]nce a purchaser pays the seller a tax, whether properly or improperly imposed, that tax effectively becomes Commonwealth property, whether the seller transfers it to the Commonwealth or holds it in a trust fund for the Commonwealth.”

Source: CourtListener parenthetical corpus (CC0).