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PA shares tax: Disparate treatment of bank mergers ruled constitutional

On January 15, 2014 by Schnader in schnaderfsb.com

By Sekou Lewis On December 27, 2013, in Lebanon Valley Farmers Bank v. Commonwealth of Pennsylvania, No. 78 MAP 2011 (Pa. December 27, 2013), the Pennsylvania Supreme Court held that a bank formed from the merger of an in-state bank and an out-of-state bank may be subject to lower Shares […]

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