Escofil v. Commonwealth

Opinion by

President Judge Bowman,

Petitioner taxpayer, an advocate of the legal theory that the Social Security system as enacted by Congress, in transgressing biblical law, is also violative of the 1st, 13th and 14th Amendments to the Constitution of the United States, would have us so declare in these tax appeals from assessments imposed by the State taxing authorities upon his Pennsylvania Personal Income Tax liability for the tax years 1973, 1974 and 1976. They are before us by way of appeal from the Board of Finance and Revenue which sustained the taxing authorities in taxpayer’s appeals…