Commonwealth v. Rigling

Opinion by

President Judge Bowman,

Yance F. Rigling and Mabel S. Rigling, bis wife (taxpayers), have filed a petition for review of an order by the Board of Finance and Revenue (Board) sustaining an assessment by the Department of Revenue (Department) in the amount of $998.00, with interest, on account of their Pennsylvania Personal Income Tax for 1972, levied pursuant to Article III of the Tax Reform Code of 1971 (Code).1 We adopt as our findings of fact in this de novo tax appeal the facts as stipulated by the parties.

These facts disclose that taxpayers, in preparing Schedule D of their 1972…