SABATINE v. COM.


497 Pa. 453 (1981)

442 A.2d 210

Anthony A. and Victoria SABATINE and William A. and Mary L. Madden, Appellants, v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided September 24, 1981.

Reargument Denied March 12, 1982.


Attorney(s) appearing for the Case

Paul L. Herron, Kenneth R. Gross, Bryn Maur, for appellants.

Vincent J. Dopko, Deputy Atty. Gen., for appellee.

Before ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.


OPINION

KAUFFMAN, Judge.

This is an appeal from a final order of the Commonwealth Court affirming an order of the Board of Finance and Revenue ("Board") denying appellants' petition for a refund of taxes paid pursuant to the Realty Transfer Tax Act.1

The specific issue before us is whether the parties to an executed conveyance of real estate are entitled to a refund of the taxes...

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