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WILSON PARTNERS, L.P. v. COM.

723 A.2d 1079 (1999)

WILSON PARTNERS, L.P., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. Academic Properties, Inc., Petitioner, v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided January 26, 1999.

Attorney(s) appearing for the Case

Joseph C. Bright, Philadelphia, for petitioners.

Ronald H. Skubecz, Senior Deputy AG, Harrisburg, for respondent.

Before COLINS, President Judge, and DOYLE, J., McGINLEY, J., SMITH, J., PELLEGRINI, J., KELLEY, J., and FLAHERTY, J.

COLINS, President Judge.

Wilson Partners and Academic Properties (collectively, Taxpayers) petition for review of the Board of Finance and Revenue orders denying their petitions for refund of realty transfer tax.

In separate, unrelated transactions, the Taxpayers entered into sale and purchase agreements with the Federal Deposit Insurance Corporation (FDIC), and the FDIC subsequently conveyed certain properties to...

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