Realty or Personality: Applications of Sheetz Criteria in Three Cases

Realty or Personality: Applications of Sheetz Criteria in Three Cases
Martin J. Doyle, Co-Author; et al.
The Legal Intelligencer

In this article, Martin J. Doyle, a Partner in the Transactional Real Estate Practice Group, explain the framework the court established in Appeal of Sheetz Inc. for determining whether improvements made to property should be considered real estate (subject to real estate tax) or personal property (not taxable real estate).

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