October 1, 2012
RICHARD C. HVIZDAK, PETITIONER
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.