Peet v. Commonwealth

COLINS, President Judge.

John Peet, Jr. and Jane Peet (Taxpayers) filed exceptions to the opinion of the Commonwealth Court of Pennsylvania, Peet v. Commonwealth, 705 A.2d 497 (Pa.Cmwlth. 1998). In that opinion, we affirmed the denial of the Taxpayers’ request for a refund of income tax based on a credit for income tax paid to the state of Delaware on Delaware-source income. In their exceptions, the Taxpayers find error in our conclusions of law with respect to what portion of their income was subject to tax in Delaware and as to the meaning of “income subject to tax by the other jurisdiction”…