Legal Opinion

Miller v. Commonwealth

Commonwealth Court of Pennsylvania

Decided April 8, 2010No. 757 F.R. 2007Published

1Opinion of the Court

992 A.2d 950 (2010)

Charles O. MILLER, Jr., and Dorothy M. Miller, Petitioners

v.

COMMONWEALTH of Pennsylvania, Respondent.

No. 757 F.R. 2007

Commonwealth Court of Pennsylvania.

Argued December 8, 2009.

Decided April 8, 2010.

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…

2Cases cited7 opinions

  1. Borough of Pottstown v. Pennsylvania Municipal Retirement BoardSupreme Court of Pennsylvania · 1998
  2. Malt Beverages Distributors Ass'n v. Pennsylvania Liquor Control BoardCommonwealth Court of Pennsylvania · 2007
  3. Rosen v. Bureau of Professional and Occupational AffairsCommonwealth Court of Pennsylvania · 2000
  4. Kelleher v. CommonwealthCommonwealth Court of Pennsylvania · 1997
  5. BFC Hardwoods, Inc. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2001

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