Legal Opinion
Ignatz v. Commonwealth
Commonwealth Court of Pennsylvania
Decided May 12, 2004PublishedCited by 3 opinions
1Opinion of the Court
OPINION BY
President Judge COLINS.
Craig and Sharon Ignatz and Betty Sue Peabody (Taxpayers) petition for review of orders of the Board of Finance and Revenue assessing personal income tax on compensation the Taxpayers deferred to unfunded, non-qualified 1 employer plans by irrevocable election made in a year before the compensation was payable. In a question of first impression, the Taxpayers challenge the Department of Revenue’s determination that, pursuant to personal income tax regulation 61 Pa.Code § 101.6(a), the compensation was constructively received in the year the compensation was…
2Cases cited11 opinions
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Amidon v. KaneCommonwealth Court of Pennsylvania · 1971
- Gullett v. CommissionerUnited States Board of Tax Appeals · 1935
- Commonwealth v. MillerSuperior Court of Pennsylvania · 2006
- HK Porter Company AppealSupreme Court of Pennsylvania · 1966
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Bowling v. Office of Open RecordsCommonwealth Court of Pennsylvania · 2010
- Tax Appeal of Director of Taxation v. Medical Underwriters of CaliforniaHawaii Supreme Court · 2007
- Boguslavsky v. North Pocono School DistrictCommonwealth Court of Pennsylvania · 2010