Gosewisch v. Commonwealth

Opinion by

Judge Rogers,

William Gosewisch and Theresa M. Gosewisch, his wife, have filed a petition for review of the action of *567the Board of Finance and Revenue sustaining an additional assessment of $153.41, with interest, but without penalty, on account of their Pennsylvania Personal Income Tax for 1973, and refusing their application for a refund in the amount of $1355.30.

The parties have filed a stipulation of facts from which we have culled the following as our findings:

1. William and Theresa M. Gosewisch (hereinafter referred to as ‘Appellants’) are husband and wife and reside at 6004…