# Commonwealth v. Buckley

> Supreme Court of Pennsylvania · April 14, 1986 · 510 Pa. 326

URL: https://www.frixlaw.com/law-library/cases/9698924

## Case

- **Full name:** COMMONWEALTH of Pennsylvania, Appellee, v. Vernon C. BUCKLEY, Appellant
- **Court:** Supreme Court of Pennsylvania
- **Decided:** April 14, 1986
- **Citations:** 510 Pa. 326; 508 A.2d 281; 1986 Pa. LEXIS 754
- **Precedential status:** Published
- **Opinion:** Concurrence by Hutchinson
- **Judges:** Nix, Larsen, Flaherty, McDer-mott, Hutchinson, Zappala, Papadakos
- **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/9698924

## Opinion text

HUTCHINSON, Judge,
concurring.
I join the majority opinion.
I note appellant’s argument that the effect of the Agreement is that his total tax liability is higher than that of a non-resident whose income in Pennsylvania is in the form of compensation. He cites as the reason for this disparity the fact that the wage earner can use his Philadelphia Income Tax to offset his New Jersey income tax and does not file a Pennsylvania income tax return. The self-employed person, in contrast, can use the Philadelphia tax to offset his New Jersey income tax but is required to pay Pennsylvania income tax. I do not believe that this discrepancy is sufficient weighed against the governmental interests involved *332 to violate equal protection at the applicable level of scrutiny, rational basis.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9698924. Public record. Not legal advice.