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).

Cited by

11 cases in this archive cite this case.

• Bennett v. A.T. Masterpiece Homes at Broadsprings, LLC
  Superior Court of Pennsylvania· 2012-03-06· cited 98×
• J.G. Myers and C.A. Reihl v. Com. of PA
  Commonwealth Court of Pennsylvania· 2015-11-24· cited 28×
• Sulkava v. Glaston Finland Oy
  Superior Court of Pennsylvania· 2012-09-28· cited 25×
• Clark, C. v. Peugh, W.
  Superior Court of Pennsylvania· 2021-06-25· cited 25×
• Emily M. Bass, on Behalf of Herself and All Others Similarly Situated v. J.C. Penney Company, Inc.
  Supreme Court of Iowa· 2016-06-10· cited 18×
• Levine v. Travelers Property Casualty Insurance
  Superior Court of Pennsylvania· 2013-05-24· cited 11×
• Alderwoods (Pennsylvania), Inc. v. Duquesne Light Co.
  Superior Court of Pennsylvania· 2012-07-27· cited 8×
• Garcia, D. v. Foot Locker Retail, Inc.
  Superior Court of Pennsylvania· 2023-03-14
• Garcia, D. v. American Eagle Outfitters, Inc.
  Superior Court of Pennsylvania· 2023-03-14
• Garcia, D., Aplt. v. Foot Locker
  Supreme Court of Pennsylvania· 2025-02-19
• Garcia, D., Aplt. v. American Eagle
  Supreme Court of Pennsylvania· 2025-02-18

Cites

13 cases in this archive are cited by this case.

• Hannaberry HVAC v. Workers' Compensation Appeal Board
  Supreme Court of Pennsylvania· 2003-10-22· cited 135×
• Chanceford Aviation Properties, L.L.P. v. Chanceford Township Board of Supervisors
  Supreme Court of Pennsylvania· 2007-05-31· cited 119×
• Lilian v. Commonwealth
  Supreme Court of Pennsylvania· 1976-03-17· cited 101×
• Elkin v. Bell Tel. Co. of Pennsylvania
  Supreme Court of Pennsylvania· 1980-07-11· cited 99×
• In Re Administrative Order No. 1-Md-2003
  Supreme Court of Pennsylvania· 2007-11-20· cited 81×
• Troutman v. Court of Common Pleas of Berks County
  Supreme Court of Pennsylvania· 2007-11-20· cited 46×
• Maryland Casualty Co. v. Odyssey Contracting Corp.
  Superior Court of Pennsylvania· 2006-02-09· cited 44×
• Ellenbogen v. PNC Bank, N.A.
  Superior Court of Pennsylvania· 1999-05-28· cited 39×
• Jackson v. Centennial School District
  Supreme Court of Pennsylvania· 1985-11-22· cited 38×
• Ostrov v. I.F.T., Inc.
  Superior Court of Pennsylvania· 1991-01-31· cited 16×
• Reid v. City of Philadelphia
  Supreme Court of Pennsylvania· 2008-10-21· cited 8×
• White v. Conestoga Title Insurance
  Superior Court of Pennsylvania· 2009-10-02· cited 7×
• Giant Eagle, Inc. v. Workers' Compensation Appeal Board
  Supreme Court of Pennsylvania· 2010-05-19· cited 3×