Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

E. D. BICKFORD v. COMMONWEALTH PENNSYLVANIA (11/23/87)

decided: November 23, 1987.

E. D. BICKFORD, PETITIONER
v.
COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. B. D. BROEKER, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. A. W. CONNAR, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. L. FENNINGER, JR., PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. L. W. FOY, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. C. W. GANZEL, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. E. P. LEACH, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. E. F. MARTIN, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. J. J. O'CONNELL, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. A. M. REED, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. S. J. SHALE, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. I. D. SIMS, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. C. T. STOTT, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT. J. H. WALKER, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT



Appeals from the Order of the Board of Finance and Revenue in case of E. D. Bickford, Docket Nos. 1980-CPIT 5485, 1981-CPIT 5486, 1982-CPIT 5487 and 1983-CPIT 5488; Appeals from the Order of the Board of Finance and Revenue in case of B. D. Broeker, Nos. 1980-CPIT 5489, 1981-CPIT 5490, 1982-CPIT 5491 and 1983-CPIT 5492; Appeals from the Order of the Board of Finance and Revenue in case of A. W. Connar, Nos. 1980-CPIT 5493, 1981-CPIT 5494, 1982-CPIT 5495 and 1983-CPIT 5496; Appeals from the Order of the Board of Finance and Revenue in case of L. Fenninger, Jr., Nos. 1980-CPIT 5497, 1981-CPIT 5498, 1982-CPIT 5499 and 1983-CPIT 5500; Appeals from the Order of the Board of Finance and Revenue in case of L. W. Foy, Nos. 1980-CPIT 5501, 1981-CPIT 5502, 1982-CPIT 5503 and 1983-CPIT 5504; Appeals from the Order of the Board of Finance and Revenue in case of C. W. Ganzel, Nos. 1980-CPIT 5505, 1981-CPIT 5506, 1982-CPIT 5507 and 1983-CPIT 5508; Appeals, from the Order of the Board of Finance and Revenue in case of E. P. Leach, Nos. 1980-CPIT 5509, 1981-CPIT 5510, 1982-CPIT 5511 and 1983-CPIT 5512; Appeals from the Order of the Board of Finance and Revenue in case of E. F. Martin, Nos. 1980-CPIT 5513, 1981-CPIT 5514, 1982-CPIT 5515 and 1983-CPIT 5516; Appeals from the Order of the Board of Finance and Revenue in case of J. J. O'Connell, Nos. 1980-CPIT 5517, 1981-CPIT 5518, 1982-CPIT 5519 and 1983-CPIT 5520; Appeals from the Order of the Board of Finance and Revenue in case of A. M. Reed, Nos. 1980-CPIT 5521, 1981-CPIT 5522, 1982-CPIT 5523 and 1983-CPIT 5524; Appeals from the Order of the Board of Finance and Revenue, in case of S. J. Shale, Nos. 1980-CPIT 5529, 1981-CPIT 5530, 1982-CPIT 5531 and 1983-CPIT 5532; Appeals from the Order of the Board of Finance and Revenue in case of I. D. Sims, Nos. 1980-CPIT 5525, 1981-CPIT 5526, 1982-CPIT 5527 and 1983-CPIT 5528; Appeals from the Order of the Board of Finance and Revenue, in case of C. T. Stott, Nos. 1980-CPIT 5533, 1981-CPIT 5534, 1982-CPIT 5535 and 1983-CPIT 5536, and Appeals from the Order of the Board of Finance and Revenue, in case of J. H. Walker, Nos. 1980-CPIT 5537, 1981-CPIT 5538, 1982-CPIT 5539 and 1983-CPIT 5540, dated October 30, 1984.

COUNSEL

Ralph A. Gerra, for petitioners.

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

Judge Craig, and Senior Judges Barbieri and Kalish, sitting as a panel of three. Opinion by Judge Craig.

Author: Craig

[ 111 Pa. Commw. Page 249]

Fourteen taxpayers,*fn1 former key employees of Bethlehem Steel Corporation, appeal the order of the Board of Finance and Revenue, denying their petitions for refunds of Pennsylvania personal income taxes paid in the years 1980 through 1983.

The following findings of fact, by this court, are drawn from the parties' stipulation of facts. In 1959, the

[ 111 Pa. Commw. Page 250]

    shareholders of the corporation amended the articles of incorporation to provide an incentive program for employee-directors. This program, the Special Incentive Compensation Plan (SICP), provided that every year the employee-directors would each receive "dividend units", to be calculated in proportion to their compensation. Each dividend unit entitled the employee-director to receive the cash value of each cash dividend paid on one share of common stock of the corporation. The SICP also provided that payments on the dividend units accumulated by the employee would continue for the life of the employee, and in any event for fifteen years after the termination of employment.*fn2

However, the SICP also mandated that payments would be discontinued if the service of the employee-director was terminated for any reason other than death, retirement pursuant to the company's pension plan or voluntary termination of service with the consent of the company. The payments would also be discontinued whenever the board of directors found that an employee-director willfully engaged in activities harmful to the interests of the corporation.

The SICP was amended in 1964, 1975 and 1981. The amendments of 1964 and 1975 expanded the eligibility for the plan to include those designated by the board of directors as "important employees". The amendment of 1981 terminated the incentive plan.

The key employee taxpayers received unit dividends as either employee-directors or as "important employees". During their active service with the ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.