MILLER v. COM.

No. 757 F.R. 2007.

18 A.3d 395 (2011)

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

Commonwealth Court of Pennsylvania.

Decided March 29, 2011.


Attorney(s) appearing for the Case

Lowell R. Gates , Lemoyne, for petitioners.

Jo Ann P. Collins , Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, and McGINLEY, Judge, and PELLEGRINI, Judge, and COHN JUBELIRER, Judge, and LEAVITT, Judge, and McCULLOUGH, Judge, and BUTLER, Judge.


OPINION BY Judge LEAVITT.

The Commonwealth of Pennsylvania has filed exceptions to an opinion and order of a three-judge panel of this Court dated April 8, 2010, which reversed the Board of Finance and Revenue's imposition of the state's one-percent realty transfer tax on the conveyance of real property to an irrevocable living trust. Miller v. Commonwealth, 992 A.2d 950 (Pa.Cmwlth.2010). In doing so, the panel concluded that...

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