Case Name: LESTER ASSOCIATES, a general partnership, Appellant, v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue, Appellee
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 2000-11-28
Citations: 762 A.2d 1084
Docket Number: 
Parties: LESTER ASSOCIATES, a general partnership, Appellant, v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue, Appellee.
Judges: 
Reporter: West's Atlantic Reporter, Second Series
Volume: 762
Pages: 1084–1084

Head Matter:
LESTER ASSOCIATES, a general partnership, Appellant, v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue, Appellee.
Supreme Court of Pennsylvania.
Nov. 28, 2000.

Opinion:
ORDER
PER CURIAM:
AND NOW, this 28th day of November, 2000, the Order of the Commonwealth Court is vacated. The Commonwealth Court erred when it relied upon Sabatine v. Commonwealth, 497 Pa. 453, 442 A.2d 210, 212 (1981), for the general proposition that the Department of Revenue is not bound by- a Common Pleas Court's decision. Accordingly, this matter is REMANDED to the Commonwealth Court for consideration of whether Lester Associates proffered sufficient evidence that the March 20, 1992 deed was void ab ini-tio, Sabatine, 497 Pa. at 458, 442 A.2d at 212, such that there was no transfer of real estate, justifying the imposition of realty transfer tax by the Department of Revenue.