# Kalodner v. Commonwealth

> Supreme Court of Pennsylvania · January 23, 1995 · 544 Pa. 181

URL: https://www.frixlaw.com/law-library/cases/4952609

## Case

- **Full name:** Philip P. and Margaret B. KALODNER v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue
- **Court:** Supreme Court of Pennsylvania
- **Decided:** January 23, 1995
- **Citations:** 544 Pa. 181; 675 A.2d 710; 1995 Pa. LEXIS 1902
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Montemuro
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4952609

## How later opinions describe it (automated extraction)

- holding that contributions to a retirement plan by a self-employed individual for his or her behalf are not ordinary expenses incurred in the conduct of business

## Opinion text

ORDER
PER CURIAM:
AND NOW, this 23rd day of January, 1995, the Order of the Commonwealth Court is affirmed.
MONTEMURO, J., is sitting by designation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4952609. Public record. Not legal advice.