Boyer v. Commonwealth

Opinion by

Judge Williams, Jr.,

Appellant Neal Boyer seeks reversal of an order of the Court of Common Pleas of Armstrong County adjudging him guilty of a summary criminal offense: failure to file an income tax return required under a borough earned income tax ordinance. The lower court heard the matter on a trial de novo, after Boyer appealed to that court from his conviction by a district justice.

In 1978 appellant Boyer was served with a private criminal complaint, issued on charges by the tax collector of the Borough of Rural Valley (Borough) that Boyer had not paid income taxes or reported…