Kline v. Commonwealth

OPINION BY

Judge McGINLEY.

Randal V. Kline and Carol L. Kline (collectively, Petitioners) petition for review from an order of the Board of Finance and Revenue (Board) that affirmed the imposition of a realty transfer tax on each of the twenty-seven conveyances from Petitioners to Randcar, LLP.

The Petitioners, husband and wife, stipulated to the following:

1. The petitioners ... reside at 345 W. Mt. Airy Road, Lancaster, Pennsylvania, 17578.

2. The respondent is the Commonwealth of Pennsylvania.

3. On December 5, 2003, a total of 27 deeds were recorded in Lancaster whereby the Klines…