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ARTHUR BERNKNOPF AND DOROTHY Y. BERNKNOPF v. COMMONWEALTH PENNSYLVANIA (02/23/81)

decided: February 23, 1981.

ARTHUR BERNKNOPF AND DOROTHY Y. BERNKNOPF, APPELLANTS
v.
COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE, APPELLEE



Appeal from the Order of the Board of Finance and Revenue in case of In Re: Arthur and Dorothy Y. Bernknopf, Docket No. RPIT 347.

COUNSEL

Arthur Bernknopf, for appellants.

Robert Patrick Coyne, Deputy Attorney General, for appellee.

Judges Mencer, Blatt and MacPhail, sitting as a panel of three. Opinion by Judge MacPhail.

Author: Macphail

[ 57 Pa. Commw. Page 58]

Arthur Bernknopf and Dorothy Y. Bernknopf, his wife (Appellants), have filed this appeal from an order of the Board of Finance and Revenue, dated February 26, 1975, which denied Appellants' request for a reassessment of taxes for the year 1972.

Appellants received a Notice of Assessment from the Pennsylvania Department of Revenue (Department) for the amount of $39.21. This amount due resulted from the Department's opinion that the amount of $1,989.54, which had been excluded from gross income by the Appellants, should have been included and taxed. Appellants filed an appeal to the Board of Reassessment, which upheld the Department's action. The Appellants filed a further appeal to the Board of Finance and Revenue: again the Department's action was affirmed. Appellants now petition this Court to reverse the order of the Board

[ 57 Pa. Commw. Page 59]

    of Finance and Revenue, grant a reassessment of their 1972 personal income tax, and order a refund of the additional taxes, which Appellants paid subsequent to the hearing before the Board of Reassessment.

The parties were unable to enter into a stipulation of facts in this case, therefore, an evidentiary hearing was conducted by this Court. We now make the following findings of fact:

Findings of Fact

1. Appellants are cash basis taxpayers and filed a 1972 Pennsylvania Income Tax Return (PA 40) indicating compensation in the amount of $26,432.00. The W-2 form submitted by Appellants indicated gross wages of $28,422.40; this is approximately $1,989.54 more than the PA 40 reflects. (Rounded off to the nearest dollar).

2. Mr. Bernknopf is an administrative law judge assigned to the Social Security Administration. As a federal employee, Mr. Bernknopf participates in the United States Civil Service Commission Retirement and Disability Plan.

3. During 1972, 7% of Mr. Bernknopf's gross earnings, $1,989.54, was withheld from his pay and placed ...


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