Justia Pennsylvania Supreme Court Opinion Summaries

Greenwood Gaming and Entertainment appealed the Commonwealth Court's en banc decision overruling exceptions and affirming a panel decision of that court, which likewise affirmed the order of the Board of Finance and Review regarding calculation of a slot machine tax. Greenwood petitioned the Supreme Court to reverse the decision and hold that the relevant section of the Gaming Act (4 Pa.C.S. sections 1101-1904) allowed for the cost of promotional awards given away by the gaming facility to be subtracted prior to calculation of the "gross terminal revenue" for purposes of slot machine taxes. Upon review of the arguments of the parties, the Supreme Court reversed the Commonwealth Court's decision and remanded the case for further proceedings: "to be deductible, the promotional awards must result from playing slot machines, and Greenwood is obligated to prove as much. After review of the Stipulation, we conclude that questions of fact remain concerning whether the specific awards claimed are a 'result of playing a slot machine.'" View "Greenwood Gaming v. PA Dept. of Revenue" on Justia Law

Mason-Dixon Resorts, L.P. made a direct appeal to the Supreme Court to challenge a Pennsylvania Gaming Control Board decision that awarded a Category Slot Machine 3 slot machine license to intervenor Woodlands Fayette, L.L.C. Upon review, the Supreme Court affirmed: "[w]e have no doubt that there may have been other applicants for this remaining Category 3 license, including appellant, whose facilities may not have been appropriate for the award of a license. Our task, however, is not to determine for ourselves which of the facilities was the best one, but instead to pass upon the specific claims raised, under the standard review established by the Act. . . . finding no error warranting relief, we affirm the Board's Order." View "Mason-Dixon Resorts v. PA Gaming Control Board" on Justia Law