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KOSCO v. COM.

No. 766 F.R. 2007.

987 A.2d 181 (2009)

Michael A. KOSCO and Sally R. Kosco, Petitioners v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided December 16, 2009.

Attorney(s) appearing for the Case

Lynn R. Emerson, Bridgeville, for petitioners.

Jo Ann P. Collins, Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: SIMPSON, Judge, and FRIEDMAN, Senior Judge and FLAHERTY, Senior Judge.

OPINION BY Judge SIMPSON.

Michael A. and Sally R. Kosco, husband and wife (Taxpayers), petition for review of a final order of the Board of Finance and Revenue (Board) holding Taxpayers' transfer of real property to themselves as trustees of a family land trust did not qualify for a trust exemption from realty transfer taxes under the relevant provisions of the Tax Reform Code of 1971 known as the Realty Transfer Tax Act (Act).1 Taxpayers...

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