RITZ v. COM.


495 Pa. 1 (1981)

432 A.2d 169

John E. RITZ and Catharine M. Ritz, Appellants, v. COMMONWEALTH of Pennsylvania.

Supreme Court of Pennsylvania.

Decided July 2, 1981.


Attorney(s) appearing for the Case

T.P. Shearer, Pittsburgh, for appellants.

Jerome H. Gerber, Elliot A. Strokoff, Harrisburg, for amicus curiae, Pa. AFL-CIO.

Vincent J. Dopko, Dept. of Justice, Harrisburg, for appellee.

Before O'BRIEN, C.J., and ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.


OPINION OF THE COURT

FLAHERTY, Justice.

John E. and Catharine M. Ritz filed a Pennsylvania income tax return for 1975 in which they claimed certain business expenses as exclusions from their taxable income. The Board of Finance and Revenue granted relief with respect to $1,115.00 for travel expenses, but denied relief with respect to $196.20 for union dues and $58.20 for an office at home. The Commonwealth Court affirmed the Board, 412 A.2d 1114. Mr. and...

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