525 A.2d 475 Max L. Williamson and Phyllis C. Williamson, Petitioners v. Commonwealth of Pennsylvania, Respondent. Commonwealth Court of Pennsylvania.Argued October 9, 1986. May 8, 1987. Taxation — Tax Reform Code of 1971, 72 Pa. C. S. § 7301(d) — Business expenses. 1. For purposes of Section 7301(d) of the Tax Reform Code of 1971, […]