Allebach v. Commonwealth

COLINS, Judge.

Maiy E. and Burton K. Allebach (the Alle-bachs) bring this petition for review of the November 18, 1992 order of the Board of Finance and Revenue which rejected their appeal from the Department of Revenue’s (Department) redetermination of realty transfer tax, pursuant to Section 1102-C of the Tax Reform Code of 1971 (Code),1 on a conveyance of realty from the Allebachs to Trappe Meadow, Inc.

Based on the Stipulation of Facts filed on February 2,1994, the Allebachs are husband and wife and are residents of Montgomery County. On April 16, 1987, Mary Allebach and John Ward (Ward),…