COM. v. DIXON

No. 52 MAP 2009

985 A.2d 720 (2009)

COMMONWEALTH of Pennsylvania, Appellee v. Dennis Keith DIXON, Appellant.

Supreme Court of Pennsylvania.

Decided December 28, 2009.


Attorney(s) appearing for the Case

Dennis Keith Dixon, for Dennis Keith Dixon.

Andrea F. McKenna, Thomas W. Corbett, Richard A. Sheetz, Jr., George Riddell Zaiser, PA Office of Attorney General, for Commonwealth of Pennsylvania.

BEFORE: CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, McCAFFERY, GREENSPAN, JJ.


OPINION

Justice GREENSPAN.

We determine where venue is proper for an action alleging a willful failure to pay personal income taxes in violation of Section 7353(c) of the Tax Reform Code of 1971, 72 P.S. §§ 7101-10004 (the "Code"). We hold that venue is proper in the county where the tax obligation arose. The Superior Court erroneously held that venue was proper not in the county where the obligation arose but instead in the county where...

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