Kelleher v. Commonwealth

COLINS, President Judge.

Dennis J. Kelleher has filed a petition for review of the adjudication of the Board of Finance and Revenue (Board) affirming the decision of the Department of Revenue *730Board of Appeals sustaining a realty transfer tax assessment against Kelleher in the amount of $8,528.50, plus interest. The tax was assessed pursuant to Section 1102-C of Article XI-C of the Tax Reform Code of 1971 (Realty Transfer Act or Act)1 as a result of the recording of a deed in 1991. The issue presented questions whether the industrial use exemption set forth in Section 1102-C.3(15) of the Realty…