Pennsylvania Court of Common Pleas February 5, 1973, File No. 106907 (Bowne v. Brown)

Ciano, J.

This is an appeal of the plaintiff from a sales tax assessment, imposed by the defendant tax commissioner, covering the period from May, 1962, to December, 1970, in the amount of $1983.69 together with a penalty of $200.87 and interest of $507.75.

*310The plaintiff since 1962 has been engaged in a one-man mobile arc and acetylene welding business in Stamford. He had no employees.