# Lester Associates v. Commonwealth

> Supreme Court of Pennsylvania · November 28, 2000 · 563 Pa. 519

URL: https://www.frixlaw.com/law-library/cases/6266447

## Case

- **Full name:** LESTER ASSOCIATES, a general partnership v. COMMONWEALTH of Pennsylvania, Board of Finance and Revenue
- **Court:** Supreme Court of Pennsylvania
- **Decided:** November 28, 2000
- **Citations:** 563 Pa. 519; 762 A.2d 1084; 2000 Pa. LEXIS 2834
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6266447

## Opinion text

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 initio, 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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6266447. Public record. Not legal advice.