# Kovalev, S. v. Board of Rev. of Taxes

> Supreme Court of Pennsylvania · July 8, 2020

URL: https://www.frixlaw.com/law-library/cases/4546921

## Case

- **Court:** Supreme Court of Pennsylvania
- **Decided:** July 8, 2020
- **Precedential status:** Published
- **Opinion:** Opinion
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4546921

## How later opinions describe it (automated extraction)

- holding that “an order denying in forma pauperis status is a final, appealable order”

## Opinion text

IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT

SERGEI KOVALEV, : No. 3 EAL 2020
:
Petitioner :
: Petition for Allowance of Appeal
: from the Unpublished Order of the
v. : Superior Court at No. 2898 EDA
: 2019 entered on December 3, 2019,
: quashing the Order of the
BOARD OF REVISION OF TAXES CITY OF : Philadelphia County Court of
PHILADELPHIA, : Common Pleas at No. 190801135
: entered on September 23, 2019
Respondent :

ORDER

PER CURIAM

AND NOW, this 8th day of July, 2020, the Petition for Allowance of Appeal is

GRANTED, and the order of the Superior Court is VACATED. See Grant v. Blaine, 868

A.2d 400, 402 (Pa. 2005) (holding that “an order denying in forma pauperis status is a

final, appealable order”). The matter is REMANDED to the Superior Court for

consideration of the propriety and advisability of a transfer of the appeal to the

Commonwealth Court, see 42 Pa.C.S. §704(a), as well as further proceedings, in one of

those courts, on the underlying appeal.

The Application to Proceed in Forma Pauperis is GRANTED, limited to the filing of

the Petition for Allowance of Appeal.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4546921. Public record. Not legal advice.