Commonwealth Court of Pennsylvania February 23, 1981, Appeal, No. 399 C.D. 1975 (Bernknopf v. Commonwealth, Department of Revenue)

Opinion by

Judge MacPhail,

Arthur Bernknopf and Dorothy Y. Bernknopf, his wife (Appellants), have filed this appeal from an order of the Board of Finance and Revenue, dated February 26, 1975, which denied Appellants’ request for a reassessment of taxes for the year 1972.

Appellants received a Notice of Assessment from the Pennsylvania Department of Revenue (Department) for the amount of $39.21.