In re Appeal of Maoying Yu

DISSENTING OPINION BY

President Judge DAN PELLEGRINI.

This is a simple case made complicated by the conflating of the April 2, 2013 discontinuance of the appeal from the Board’s1 original November 15, 2012 Decision (Original Decision) with the issue of whether the Board had jurisdiction to issue its Revised December 18, 2012 Decision (Revised Decision). Simply put, the only issue before the trial court was whether to strike Taxpayer’s discontinuance of her appeal.

There is no rule of court that requires a person to seek permission to discontinue an appeal. However, Rule 229(c) of the…