IGNATZ v. COM.


849 A.2d 308 (2004)

Craig S. and Sharon L. IGNATZ, Petitioners v. COMMONWEALTH of Pennsylvania, Respondent. Betty Sue Peabody, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 12, 2004.


Attorney(s) appearing for the Case

Richard I. Halpern, Pittsburgh, for petitioners, C. & S. Ignatz.

Thomas D. Arbogast and Stewart M. Weintraub, Pittsburgh, for petitioner, B. Peabody.

Ronald H. Skubecz, Pittsburgh, for respondent.

BEFORE: COLINS, President Judge, and LEADBETTER, Judge, and KELLEY, Senior Judge.


OPINION BY President Judge COLINS.

Craig and Sharon Ignatz and Betty Sue Peabody (Taxpayers) petition for review of orders of the Board of Finance and Revenue assessing personal income tax on compensation the Taxpayers deferred to unfunded, non-qualified1 employer plans by irrevocable election made in a year before the compensation was payable. In a question of first impression, the Taxpayers...

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