R.J. Marshall, Jr. v. Com Com. v. R.J. Marshall, Jr.

OPINION BY JUDGE BROBSON

This personal income tax (PIT) matter returns to us following remand to the Board of Finance and Revenue (Board) for recalculation of the amount of Pennsylvania PIT owed by Petitioner Robert J. Marshall, Jr. (Taxpayer or Marshall). See Marshall v. Commonwealth , 41 A.3d 67 (Pa. Cmwlth.) (en banc) ( Marshall I ), exceptions overruled , 50 A.3d 287 (Pa. Cmwlth. 2012) (en banc) ( Marshall II ), aff'd sub nom. Wirth v. Commonwealth , 626 Pa. 124 , 95 A.3d 822 (2014) ( Wirth ), cert. denied sub nom. Houssels v. Pennsylvania , --- U.S. ----, 135 S.Ct. 1405 , 191 L.Ed.2d 362…