Peet v. Commonwealth

DOYLE, Judge.

John and Jane Peet appeal an order of the Board of Finance and Revenue which affirmed the decision of the Board of Appeals,. which had denied the Peets’ petition for a refund based on their 1992 Pennsylvania personal income tax return.

The relevant facts of the ease have been stipulated to by the parties pursuant to Pa. R.A.P. 1571(f). In 1992, the Peets filed both Pennsylvania and Delaware personal income tax returns. On the Delaware return, the Peets reported to Delaware an adjusted gross income 1 of $299,739 and a taxable income of $254,781. Unlike Pennsylvania’s flat-rate…