Title: Lester Associates v. Bd. of Finance and Revenue (Per Curiam Order)
Citation: N/A
Docket Number: 45 M.D. APPEAL DKT. 2000
State: Pennsylvania
Issuer: Pennsylvania Supreme Court
Date: November 28, 2000

IN THE SUPREME COURT OF PENNSYLVANIA MIDDLE DISTRICT LESTER ASSOCIATES, a general partnership Appellant v. COMMONWEALTH OF PENNSYLVANIA, BOARD OF FINANCE AND REVENUE, Appellee : : : : : : : : : : 45 Middle District Appeal Docket 2000 Appeal from the Order of the Commonwealth Court dated March 17, 2000 at No. 413 F.R. 1997 ORDER PER CURIAM: DECIDED: November 28, 2000 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, 442 A.2d 212 (Pa. 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 initio, Sabatine, 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.