The court simply stated, as a matter of fact, that this was taxable "gains derived from dealings in property" - without an analysis and without an objection from the TP.

@Wayne Brooks that's what I was thinking he can't but yes those are the words out of the ladies mouth and she has all of her senses they basically had her sign a waiver and told her it was it was something stating that she did have to show to court to count inventory so she basically didn't know what she was signing!

I will appreciate if I can have your suggestions on if it worth going to court, and where can I get some help and advices. 

Act 76 requires the court to schedule the initial hearing ("joinder conference") within 25 days of when the landlord files the Summons and Complaint.

Courts have reclassified such deals from L/O to "disguised sales", forcing instant taxation of the entire gain. 3% and $9k may not be high enough, but keep it in mind.

Another investor told me that i should not have paid the HOA so quickly, that i should have let them go to the court. and get their money from the surplus funds.

I'm about to leave town for work for 2-3 weeks, and the court date would come up quicker than I could work with.

Are there rules in place where you all live that eviction hearings or the eviction process on the part of the court are required to happen within X number of days?

You should have a clause in your lease that says tenant payment, no matter how they designate it, will first go to pay for late fees, fines, court costs, unpaid utilities, unpaid repairs, unpaid damages that they are responsible for, prior months' rent blah blah blah, then the balance goes to rent. 

With all bank account frozen it's impossible to pay mortgages and other costs on the investments as well as on their own homes.It takes time to ask the court to unfreeze things, and that cost attorneys fees, aside from the cost of addressing the actual lawsuit.One man lost, the other prevailed, but it was a LONG emotionally grueling time for both of them.Perhaps some type of insurance would cover all of your bank accounts and other assets being frozen, I don't know.But using LLC's seems prudent in many cases.Good Luck!