Commonwealth v. Dixon

I respectfully disagree with the majority’s determination that proper venue is in Berks County. Appellant is charged with failure to pay personal income tax, clearly a crime of omission. Venue for “crimes of omission ... [is] properly vested in the court of the county in which performance of the acts was due.” Commonwealth v. Boyle, 516 Pa. 105, 532 A.2d 306, 311 (1987). The Superior Court has consistently and properly held venue is proper in Dauphin County in these types of cases because “the locus of [defendant’s] failure to act was Dauphin County.” Commonwealth v. Bershad, 693 A.2d 1303,…