Legal Opinion
Wettach v. Commonwealth
Commonwealth Court of Pennsylvania
Decided February 4, 1993PublishedCited by 4 opinions
1Opinion of the Court
McGINLEY, Judge.
This case of first impression concerns the distinction between “business profits” and “rents” for purposes of the Pennsylvania Personal Income Tax, pursuant to Sections 303(a)(2) and (a)(4) respectively of the Tax Reform Code of 1971 (TRC). 1 Thomas C. and Bette C. Wettach (together, Taxpayers) bring this de novo petition for review from an order of the Board of Finance and Revenue (Board) that sustained the action of the Board of Appeals of the Department of Revenue (Department) approving the Department’s upward adjustment of Taxpayers’ 1987 income. 2
Thomas Wettach (Thomas)…
2Cases cited9 opinions
- National Transit Co. v. BoardmanSupreme Court of Pennsylvania · 1937
- Hospital Ass'n of Pennsylvania v. MacLeodSupreme Court of Pennsylvania · 1980
- Chappell v. Pennsylvania Public Utility CommissionCommonwealth Court of Pennsylvania · 1981
- Kalodner v. CommonwealthCommonwealth Court of Pennsylvania · 1992
- Aronson v. City of PittsburghCommonwealth Court of Pennsylvania · 1985
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3Cited by4 opinions
- R.J. Marshall, Jr. v. Com Com. v. R.J. Marshall, Jr.Commonwealth Court of Pennsylvania · 2018
- Marshall v. CommonwealthCommonwealth Court of Pennsylvania · 2012
- Maggio v. Tax Review BoardCommonwealth Court of Pennsylvania · 1996
- C.L. Hackett v. Com. of PACommonwealth Court of Pennsylvania · 2024