Watson v. Commonwealth

Opinion by

Judge Craig,

These three cases, consolidated for hearing, present the same basic issue: In computing the net income base for the purpose of determining eligibility and assistance amounts for General Assistance recipients who have some earned income through employment, should the amount of payroll taxes withheld be deducted in full on the ground that it is not income “actually available for current use”, or should the deduction of such withheld payroll taxes be treated as “expenses reasonably attributable to the earning of income” and thus be lumped with work expenses subject to a…