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WIRTH v. COM.

Nos. 82 MAP 2012, 83 MAP 2012, 84 MAP 2012, 85 MAP 2012

95 A.3d 822 (2014)

Ernest & Beverly WIRTH, Appellants v. COMMONWEALTH of Pennsylvania, Appellee. John K. Houssels, Jr., Appellant v. Commonwealth of Pennsylvania, Appellee. Thomas Shaker, Appellant v. Commonwealth of Pennsylvania, Appellee. Robert J. Marshall, Jr., Appellant v. Commonwealth of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided June 17, 2014.

Attorney(s) appearing for the Case

Christopher Andrews Jones, Esq. , Ballard Spahr Andrews & Ingersoll, L.L.P., Philadelphia, for Ernest Wirth and Beverly Wirth.

Wendi Lynn Lotzen, Esq. , Ballard Spahr Andrews & Ingersoll, L.L.P., for Ernest Wirth.

Kevin A. Moury, Esq. , Claudia M. Tesoro, Esq. , Carol L. Weitzel, Esq. , PA Office of Attorney General, for Commonwealth of Pennsylvania.

Joseph C. Bright, Esq. , Cheryl Ann Upham, Esq. , Cozen O'Connor , Philadelphia, for Thomas Shaker, John K. Houssels, Jr. and Robert J. Marshall, Jr.

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

OPINION

Justice BAER.

In this direct appeal, we examine a decision by the Commonwealth Court, sitting en banc, which considered the application of Pennsylvania personal income tax (PIT) to various nonresidents, who invested as limited partners in a Connecticut limited partnership, which existed for the sole purpose of owning and operating a skyscraper in the City of Pittsburgh, which ultimately went into foreclosure in 2005. The Commonwealth...

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