Hahnemann Medical College & Hospital v. Commonwealth

Opinion by

Judge Rogers,

The Hahnemann Medical College and Hospital of Philadelphia (Hahnemann) has appealed from an order of the Board of Finance and Revenue (Board) denying Hahnemann’s petition for refund of a realty transfer tax paid by Hahnemann under protest pursuant to The Realty Transfer Tax Act, Act of December 27, 1951, P.L. 1742, §1 et seq., as amended, 72 P.8. §3283 et seq.

Our review of this matter is de novo. Section 1104(d) of The Fiscal Code, Act of April 9, 1929, P.L. *560343, as amended, 72 P.S. §1104(d). The pertinent facts which have been stipulated and which we hereby adopt,…