Commonwealth Court of Pennsylvania August 6, 1992, 401-403 F.R. 1990 (Meridian Trust Co. v. Commonwealth)

DOYLE, Judge.

Meridian Trust Company (Meridian), Mildred H. Arner

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and Barbara J. Arner (collectively, petitioners) appeal from orders of the Board of Finance and Revenue (Board) which denied their petitions for relief.

The relevant facts which we take from the stipulation of facts filed by the parties and which we hereby adopt

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are as follows: William H.