Court Opinion

ID: 9757021
Source: CourtListenerOpinion
Date Created: 2023-08-28 22:14:56.267159+00
Date Added: 2024-06-11T09:58:15.568984
License: Public Domain

*182ROBERTS, Justice,
concurring.
I concur in the result and join in the Opinion of the Court to the extent that it holds that the commissions paid to appellant husband by his employer for business expenses are not “compensation” within the meaning of Section 303(a)(1) of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, as amended, 72 P.S. § 7303(a)(1) (Supp.1977). Because the majority’s nonconstitutional reasons, without more, require this holding, I see no need to reach the constitutional issue discussed by the majority.
O’BRIEN, J., joins in this concurring opinion.