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Richard C. Hvizdak v. Commonwealth of Pennsylvania

IN THE COMMONWEALTH COURT OF PENNSYLVANIA


October 1, 2012

RICHARD C. HVIZDAK, PETITIONER
v.
COMMONWEALTH OF PENNSYLVANIA, RESPONDENT

The opinion of the court was delivered by: Robert Simpson, Judge

Submitted: September 12, 2012

BEFORE: HONORABLE DAN PELLEGRINI, President Judge

HONORABLE BERNARD L. McGINLEY, Judge HONORABLE BONNIE BRIGANCE LEADBETTER, Judge HONORABLE RENEE COHN JUBELIRER, Judge HONORABLE ROBERT SIMPSON, Judge HONORABLE PATRICIA A. McCULLOUGH, Judge HONORABLE ANNE E. COVEY, Judge

MEMORANDUM and ORDER

Taxpayer, Richard C. Hvizdak, filed exceptions to this Court's opinion and order affirming the Board of Finance and Revenue's order denying his petition for review of reassessment of his 2004 Pennsylvania personal income tax. Because the Court fully addressed the present arguments in its underlying opinion,*fn1 we dismiss the exceptions based upon the reasoning expressed therein.

Accordingly, this 1st day of October, 2012, the exceptions filed by Richard C. Hvizdak in the above-captioned matter are DISMISSED. JUDGMENT is entered in favor of the Commonwealth of Pennsylvania.

Judge Brobson did not participate in the decision in this case.


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