Anthony A. v. Commonwealth

Opinion by

Judge MacPhail,

Anthony and Victoria Sabatine and William and Mary Madden (collectively, Appellants) have appealed an order of the Board of Finance and Revenue (Board) denying their petition for a refund of realty transfer tax. Section 1104 of The Fiscal Code (Code), Act of April 9, 1929, P.L. 343, as amended, 72 P.S. §1104, provides that such appeals shall be heard de novo. The record in this case consists of a stipulation of facts with related exhibits attached from which we make the following

Findings op Fact

1. William A. Madden, Jr. and Mary L. Madden, his wife, hereinafter…