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EBERSOLE v. COMMONWEALTH

No. 360 F.R. 2020.

303 A.3d 546 (2023)

Bernard W. EBERSOLE and Jennifer Matlack, Petitioners v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided October 10, 2023.

Attorney(s) appearing for the Case

John J. Mahoney , Paoli, for Petitioners.

Catherine M. Martin , Deputy Attorney General, Harrisburg, for Respondent.

BEFORE: HONORABLE PATRICIA A. McCULLOUGH, Judge, HONORABLE ELLEN CEISLER, Judge, HONORABLE MARY HANNAH LEAVITT, Senior Judge.

Bernard W. Ebersole and Jennifer Matlack (Grantors) petition for review of a determination of the Board of Finance and Revenue that assessed a realty transfer tax on their conveyance of three parcels of real property to the trust they created as part of their estate plan...

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