KLINE v. COMMONWEALTH


899 A.2d 408 (2006)

Randal V. KLINE and Carol L. Kline, Petitioners v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 19, 2006.


Attorney(s) appearing for the Case

George W. Westervelt, Jr., Stroudsburg, for petitioners.

Ronald H. Skubecz, Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, and McGINLEY, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, LEADBETTER, Judge, SIMPSON, Judge, and LEAVITT, Judge.


OPINION BY Judge McGINLEY.

Randal V. Kline and Carol L. Kline (collectively, Petitioners) petition for review from an order of the Board of Finance and Revenue (Board) that affirmed the imposition of a realty transfer tax on each of the twenty-seven conveyances from Petitioners to Randcar, LLP.

The Petitioners, husband and wife, stipulated to the following:

1. The petitioners . . . reside at 345 W. Mt. Airy Road, Lancaster, Pennsylvania, 17578.

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