RITZ ET UX. v. COM. OF PA.

No. 1108 C.D. 1978.

50 Pa.Commw. 155 (1980)

John E. Ritz and Catharine M. Ritz, Petitioners v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

March 20, 1980.


Attorney(s) appearing for the Case

T.P. Shearer, with him George I. Bloom, for petitioner.

Vincent J. Dopko, Deputy Attorney General, for respondent.

Argued February 5, 1980, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., ROGERS, BLATT, CRAIG and WILLIAMS, JR. Judges MENCER and MacPHAIL did not participate.


OPINION BY JUDGE ROGERS, March 20, 1980:

The appellants, John E. Ritz and Catharine M. Ritz, his wife, filed their joint Pennsylvania Personal Income Tax Return for the calendar year 1975, reporting joint income of $27,195.63 upon which they paid tax of $543.91. The return was accepted as filed by the State taxing authorities. On March 27, 1979, the appellants filed with the Board of Finance and Revenue a Petition for Cash Refund of $27.39. The operative paragraph...

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