Appeal from order of Court of Common Pleas, Family Division, of Philadelphia, No. 03739 of 1973, in case of Commonwealth of Pennsylvania ex rel. Frances Szafran v. Joseph Szafran.
Henry N. Fineman, for appellant.
Neil H. Stein, with him Robert Guzzardi, and Kremer, Krimsky & Luterman, for appellee.
Watkins, P. J., Jacobs, Hoffman, Cercone, Price, Van der Voort, and Spaeth, JJ. Concurring Opinion by Hoffman, J. Cercone and Spaeth, JJ., join in this concurring opinion. Concurring and Dissenting Opinion by Van der Voort, J.
[ 236 Pa. Super. Page 533]
Concurring Opinion by Hoffman, J.:
I concur in the Court's decision to affirm the lower court's order.
One word of clarification is necessary. In its opinion, the lower court stated that "[f]rom [appellant's] gross earnings, there is deducted $1041.37 per year under a pension plan which has a cash surrender value. The Court considers this deduction part of his income in view of Di Santi v. Di Santi, 221 Superior Court 435." I believe that the court's reliance on Commonwealth ex rel. Di Santi v. Di Santi, 221 Pa. Superior Ct. 435, 293 A.2d 115 (1972), was unfounded. In Di Santi, we stated that a profit sharing plan was to be evaluated by the following criteria:
"(1) whether participation in the plan is relatively voluntary or involuntary;
"(2) whether, and to what extent contributions are modest under the ...