Failure to File Post-Trial Motions Waives Issues 

Tax Alert

July 23, 2015

A panel of the Commonwealth Court of Pennsylvania held that a taxpayer that did not file post-trial motions waived all issues on appeal. M.C.& P.K. Lees, Inc. v. W.R. Capenos, 215 Pa. Commw. LEXIS 282. The purchaser at a tax sale brought an action several years later to confirm title to the property. The taxpayer filed a complaint in the nature of a request for declaratory judgment to void the tax sale. After a trial, the taxpayer filed a Statement of Matters Complained of on Appeal, but had not previously filed post-trial motions. Post-trial motions are prohibited in a statutory appeal. Pa.R.C.P. 227.1. The court held that the complaint was not the equivalent of a statutory appeal, notwithstanding that it challenged the validity of a tax sale. A motion to open the record did not in substance constitute the post-trial motion, as it was filed before the final judgment. As a result, the plaintiff waived all issues and the appeal was dismissed.

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Joseph C. Bright


(215) 665-2053

Dan A. Schulder


(717) 703-5905

Cheryl A. Upham

Vice Chair, Tax

(215) 665-4193

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To discuss any questions you may have regarding the opinion discussed in this Alert, or how it may apply to your particular circumstances, please contact: Joseph C. Bright at or 215.665.2053, Dan A. Schulder at or 717.703.5905, Cheryl A. Upham at or 215.665.4193 or Jaime Reichardt at or 215.665.3729.