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MILLER v. COM.

No. 757 F.R. 2007

992 A.2d 950 (2010)

Charles O. MILLER, Jr., and Dorothy M. Miller, Petitioners v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided April 8, 2010.

Attorney(s) appearing for the Case

Lowell R. Gates and Sarah E. McCarroll, Lemoyne, for petitioners.

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

BEFORE: SIMPSON, Judge, and LEAVITT, Judge, and KELLEY, Senior Judge.

OPINION BY Judge LEAVITT.

Charles and Dorothy Miller petition for review of an adjudication of the Board of Finance and Revenue imposing a realty transfer tax on the Millers' conveyance of realty to a living trust. The Board held that the statutory exclusion for the transfer of real property to a living trust did not apply to the Millers' trust because it was an irrevocable living trust. Concluding that the Tax Reform Code of 1971 (Realty Transfer Tax Act)

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