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VERNON C. BUCKLEY v. COMMONWEALTH PENNSYLVANIA (04/13/84)

decided: April 13, 1984.

VERNON C. BUCKLEY, PETITIONER
v.
COMMONWEALTH OF PENNSYLVANIA, RESPONDENT



Appeal from the Order of the Pennsylvania Board of Finance and Revenue, in case of In Re: Petition of Vernon C. & Marjorie M. Buckley No. RPIT 2589, dated January 13, 1981.

COUNSEL

Vernon C. Buckley, petitioner, for himself.

Robert P. Coyne, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Judges Williams, Jr., Barry and Colins, sitting as a panel of three. Opinion by Judge Colins.

Author: Colins

[ 81 Pa. Commw. Page 531]

Vernon C. Buckley has filed a Petition for Review of an Order of the Board of Finance and Revenue, sustaining an assessment by the Department of Revenue of Seven Hundred Forty-Three Dollars and Fifty-Eight Cents ($743.58), for the unpaid tax, plus interest, and a five percent (5%) underpayment penalty for the 1978 taxable year.

[ 81 Pa. Commw. Page 532]

The parties have filed a Stipulation of Facts from which we have culled the following as our findings:

(1) Vernon C. Buckley (Taxpayer) has been a resident of New Jersey since 1959. During the year at issue, the taxpayer resided at 309 Georgian Drive, Cinnaminson, New Jersey.

(2) Taxpayer is a self-employed osteopathic physician and surgeon with offices at 4256 Castor Avenue, Philadelphia, Pennsylvania.

(3) Taxpayer has timely filed and paid the Pennsylvania personal income tax every year from the inception of the Tax Reform Code of 1971, until the implementation of the "Reciprocal Personal Tax Agreement" (Agreement), executed between the Commonwealth of Pennsylvania and the State of New Jersey.

(4) Taxpayer had a net profit of Thirty-three Thousand, Seven Hundred Ninety-Eight Dollars and Ninety-One Cents ($33,798.91), in connection with the practice of his profession in the City of Philadelphia, Pennsylvania However, taxpayer feels that he is no longer required to pay Pennsylvania personal income tax because of the signing of the Agreement.

(5) On April 17, 1978 taxpayer sent a Statement of Non-Residence in Pennsylvania to the Pennsylvania Department of Revenue, Personal Income Tax Bureau, Harrisburg, Pennsylvania 19129.

(6) On May 8, 1978 taxpayer received a reply from the Pennsylvania Department of Revenue which stated that he must file a Pennsylvania Personal Income Tax Return.

(7) For the year in question, the taxpayer filed a Pennsylvania Personal Income Tax Return, but did not pay the tax stating that since he was a New Jersey resident, he was exempt from the tax.

[ 81 Pa. Commw. Page 533]

(8) The Department of Revenue issued an assessment ...


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