Lester Associates v. Commonwealth

DISSENTING OPINION BY

Judge PELLEGRINI.

I respectfully dissent from the majority’s holding that Lester Associates is entitled to a refund of the real estate transfer tax (transfer tax)1 because the March 20, *4001995 deed was void ab initio. I disagree because:

• The common pleas court’s order did not determine that the deed was void ab initio for the purpose of a deed transfer tax and, in any event, because it was a default judgment, it can have no preclu-sive effect.

• A deed cannot be void ab initio and this deed was not because the parties presented a deed for recording, warranting that it…