In Gudzan v. Commonwealth, 962 A.2d 718 (Pa. Cmwlth. 2008), a recently divorced man (Gudzan) purchased his former wife's joint share in 12 parcels of rental real estate, created a land trust, and then transferred the realty to the trustee, a real estate company. Gudzan was the sole beneficiary of the trust. He claimed a realty transfer tax exemption for transfer to a trust. Ultimately, the Board determined Gudzan failed to prove the land trust was either a living trust or an ordinary trust, and sustained the assessment. The Court affirmed, noting the trust had many of the business characteristics delineated in the Act's definition of an ordinary trust. See id. at 722. The Court rejected Gudzan's contentions that the Board's interpretation of the Act was overly technical and elevated form over substance. Id. at 723. The Commonwealth asserts the Trust contains provisions very similar to those in the Gudzan trust. In Gudzan, the Court noted the trust agreement authorized the trustee to carry on business, including renting or leasing the property transferred into the trust. Therefore, the Gudzan trust had a business objective. 962 A.2d at 722.