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ALLEBACH v. COM.

167 Pa.Commw. 158 (1994)

647 A.2d 662

Mary E. and Burton K. ALLEBACH, Petitioners, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 26, 1994.

Attorney(s) appearing for the Case

Thomas A. Boulden, for petitioners.

Ronald H. Skubecz, Deputy Atty. Gen., for respondent.

Before COLINS, SMITH and PELLEGRINI, JJ.

COLINS, Judge.

Mary E. and Burton K. Allebach (the Allebachs) bring this petition for review of the November 18, 1992 order of the Board of Finance and Revenue which rejected their appeal from the Department of Revenue's (Department) redetermination of realty transfer tax, pursuant to Section 1102-C of the Tax Reform Code of 1971 (Code),1 on a conveyance of realty from the Allebachs to Trappe Meadow, Inc.

Based on the Stipulation...

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