HVIZDAK v. COM.

No. 833 F.R. 2008

50 A.3d 788 (2012)

Richard C. HVIZDAK, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided April 24, 2012.


Attorney(s) appearing for the Case

Charles L. Potter, Jr. , Pittsburgh, for petitioner.

Kevin A. Moury , Senior Deputy Attorney General, Harrisburg, for respondent.

BEFORE: SIMPSON, Judge, and McCULLOUGH, Judge, and FRIEDMAN, Senior Judge.


OPINION BY Senior Judge FRIEDMAN.

Richard C. Hvizdak (Taxpayer) petitions this court for review of the October 14, 2008, order of the Board of Finance and Revenue (Board) denying his petition for review of reassessment of his 2004 Pennsylvania personal income tax. The Board determined that Taxpayer should be taxed as a Pennsylvania resident for the 2004 tax year. We affirm.

Pursuant to the Stipulation of Facts (S/F) filed by the parties in this court,

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