United States:
Pa Supreme Court Refuses To Consider Issue That Was Not Delineated In Statement Of Issues Presented
18 June 2014
Fox Rothschild LLP
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Today the Pennsylvania Supreme Court issued a 59 page decision on a personal income tax issue. If
you practice tax law, which I do not, the case will be of interest
to you.
The language in the case that should be of interest to trial
attorneys is found on the last two pages of that decision.
There the Court found that the Appellant waived an issue since they
did not include the issue in the statement of issues
presented. The Court found that Pa R.A.P. 2116 (a) "is
to be considered in the highest degree mandatory, admitting of no
exception; ordinarily no point will be considered which is not set
forth in the statement of questions involved or suggested
thereby."
Next time you submit a brief on appeal make sure you compare
your statement of issues to what is included in your brief.
Otherwise, the issue is waived. That was the result in this
case.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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