Legal Opinion
Sabatine v. Commonwealth
Supreme Court of Pennsylvania
Decided September 24, 1981No. 136PublishedCited by 32 opinions
1Opinion of the Court
OPINION
KAUFFMAN, Judge.
This is an appeal from a final order of the Commonwealth Court affirming an order of the Board of Finance and Revenue (“Board”) denying appellants’ petition for a refund of taxes paid pursuant to the Realty Transfer Tax Act.1
*455The specific issue before us is whether the parties to an executed conveyance of real estate are entitled to a refund of the taxes paid thereon solely by reason of the fact that the corresponding deed subsequently is declared null and void ab initio by agreement of the parties. We hold that they are not so entitled, and, accordingly, affirm.2
The…
2Cases cited8 opinions
- Sablosky v. MessnerSupreme Court of Pennsylvania · 1952
- Zampetti v. CavanaughSupreme Court of Pennsylvania · 1962
- Calvert Distillers Corp. v. Board of Finance & RevenueSupreme Court of Pennsylvania · 1954
- Universal Builders Supply, Inc. v. Shaler Highlands Corp.Supreme Court of Pennsylvania · 1961
- Anastasi Bros. v. CommonwealthSupreme Court of Pennsylvania · 1974
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3Cited by32 opinions
- Seneca Resources Corp. v. Township of HighlandCourt of Appeals for the Third Circuit · 2017
- Mokhiber v. DavisDistrict of Columbia Court of Appeals · 1988
- Sullivan v. City of PittsburghCourt of Appeals for the Third Circuit · 1987
- United States v. Rocky Mountain Holdings, Inc.District Court, E.D. Pennsylvania · 2011
- Dennis Sullivan, Michael Diskin, James Rosenweir, Hershel Heilig, Wayne Jackson, John Clark and John King, on Their Own Behalf and on Behalf of All Others Similarly Situated Arc House, Inc. (Plf Intervenor) v. The City of Pittsburgh, Pennsylvania Paul J. Imhoff, Supt. Of Pittsburgh Bureau of Building Inspections, Robert H. Lurcott, Director of the Pittsburgh Dept. Of City Planning v. The County of Allegheny, Pennsylvania and the Allegheny County InstitutionCourt of Appeals for the Third Circuit · 1987
27 more not listed; retrieve them via the Exa API.