SOUTHWEST REGIONAL TAX BUREAU v. KANIA

No. 2038 C.D. 2011

49 A.3d 529 (2012)

SOUTHWEST REGIONAL TAX BUREAU, Appellant v. William B. KANIA and Eleanor R. Kania, his wife.

Commonwealth Court of Pennsylvania.

Decided July 26, 2012.


Attorney(s) appearing for the Case

Donald J. McCue , Connellsville, for appellant.

Joseph M. George , Uniontown, for appellees.

BEFORE: LEAVITT, Judge, and BROBSON, Judge, and McCULLOUGH, Judge.


OPINION BY Judge LEAVITT.

Southwest Regional Tax Bureau (Bureau) appeals an order of the Court of Common Pleas of Fayette County (trial court) denying the Bureau's request that William B. Kania be ordered to pay income taxes to North Union Township and the Laurel Highlands School District.1 The trial court held that Kania, who owns homes in Pennsylvania and Florida, is domiciled in Florida. Because local income taxes, such as those at...

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