Legal Opinion
Kalodner v. Commonwealth
Commonwealth Court of Pennsylvania
Decided August 27, 1992No. 206 F.R. 1989PublishedCited by 10 opinions
1Opinion of the Court
DOYLE, Judge.
Philip P. Kalodner and Margaret B. Kalodner (Taxpayers) appeal an order of the Board of Finance and Revenue (Board) which disallowed deductions from the Pennsylvania individual income tax for contributions made to their retirement plans.
Appeals filed with this Court from the Board are de novo in nature, with no record being certified from the Board. AMP Products Corp. v. Commonwealth, 140 Pa.Commonwealth Ct. 346, 593 A.2d 1 (1991). Under Pa.R.A.P. 1571(f), in an appeal from the Board the parties “shall take appropriate steps to prepare and file a stipulation of such facts that…
2Cases cited10 opinions
- Consumer Party of Pennsylvania v. Com.Supreme Court of Pennsylvania · 1986
- Uniontown Area School District v. Pennsylvania Human Relations CommissionSupreme Court of Pennsylvania · 1973
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Pennsylvania Liquor Control Board v. Spa Athletic ClubSupreme Court of Pennsylvania · 1984
- Evans v. McCotterSupreme Court of the United States · 1986
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hospital Ass'n of Pennsylvania, Inc. v. FosterCommonwealth Court of Pennsylvania · 1993
- Kalodner v. CommonwealthCommonwealth Court of Pennsylvania · 1994
- Pennsylvania Ass'n of Rehabilitation Facilities v. FosterCommonwealth Court of Pennsylvania · 1993
- Lee Hospital v. Cambria County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1994
- Wettach v. CommonwealthCommonwealth Court of Pennsylvania · 1993
5 more not listed; retrieve them via the Exa API.