Appeal from the Order of the Board of Finance and Revenue in case of John E. Ritz and Catharine M. Ritz v. Commonwealth of Pennsylvania, Docket No. CPIS 680.
T. P. Shearer, with him George I. Bloom, for petitioner.
Vincent J. Dopko, Deputy Attorney General, for respondent.
President Judge Bowman and Judges Crumlish, Jr., Wilkinson, Jr., Rogers, Blatt, Craig and Williams, Jr. Judges Mencer and MacPhail did not participate. Opinion by Judge Rogers. President Judge Bowman did not participate in the decision in this case. Judge Robert W. Williams, Jr., dissents. Concurring and Dissenting Opinion by Judge Craig.
[ 50 Pa. Commw. Page 157]
The appellants, John E. Ritz and Catharine M. Ritz, his wife, filed their joint Pennsylvania Personal Income Tax Return for the calendar year 1975, reporting joint income of $27,195.63 upon which they paid tax of $543.91. The return was accepted as filed by the State taxing authorities. On March 27, 1979, the appellants filed with the Board of Finance and Revenue a Petition for Cash Refund of $27.39. The operative paragraph of the Petition for Cash Refund is the following:
Statement of Reasons for Relief and Requested Action: The Pennsylvania Supreme Court on January 26, 1978 decided that that portion of an employee's compensation used by the employee for expenses made necessary by his employment were not compensation for services rendered. For the year in question the following represents a listing of such expenses actually incurred.
Travel Expense Away From Home as
per Federal Form 2106 attached
Office at Home Expense as per Deduction
Taken on Federal Tax -- see
Total Deductible Expense 1,369.40
The Board of Finance and Revenue granted relief with respect to the item of ...