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BUCKLEY v. COMMONWEALTH

No. 265 C.D. 1981.

81 Pa.Commw. 530 (1984)

Vernon C. Buckley, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

April 13, 1984.

Attorney(s) appearing for the Case

Vernon C. Buckley, petitioner, for himself.

Robert P. Coyne, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued February 1, 1984, before Judges WILLIAMS, JR., BARRY and COLINS, sitting as a panel of three.

OPINION BY JUDGE COLINS, April 13, 1984:

Vernon C. Buckley has filed a Petition for Review of an Order of the Board of Finance and Revenue, sustaining an assessment by the Department of Revenue of Seven Hundred Forty-Three Dollars and Fifty-Eight Cents ($743.58), for the unpaid tax, plus interest, and a five percent (5%) underpayment penalty for the 1978 taxable year.

The parties have filed a Stipulation...

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