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WETTACH v. COM.

153 Pa.Commw. 293 (1993)

620 A.2d 730

Thomas C. and Bette C. WETTACH, Petitioners, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided February 4, 1993.

Attorney(s) appearing for the Case

William J. Smith, for petitioners.

Ronald H. Skubecz, Sr. Deputy Atty. Gen., for respondent.

Before CRAIG, President Judge, McGINLEY, J., and NARICK, Senior Judge.

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...

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