Legal Opinion
Bernknopf v. Commonwealth, Department of Revenue
Commonwealth Court of Pennsylvania
Decided February 23, 1981No. Appeal, No. 399 C.D. 1975PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
Judge MacPhail,
Arthur Bernknopf and Dorothy Y. Bernknopf, his wife (Appellants), have filed this appeal from an order of the Board of Finance and Revenue, dated February 26, 1975, which denied Appellants’ request for a reassessment of taxes for the year 1972.
Appellants received a Notice of Assessment from the Pennsylvania Department of Revenue (Department) for the amount of $39.21. This amount due resulted from the Department’s opinion that the amount of $1,989.54, which had been excluded from gross income by the Appellants, should have been included and taxed. Appellants filed an…
2Cases cited3 opinions
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Estate of RankinSupreme Court of Pennsylvania · 1979
3Cited by1 opinion
- Kalodner v. CommonwealthCommonwealth Court of Pennsylvania · 1992