Supreme Court of Pennsylvania, 1995

Leigh v. Commonwealth

Supreme Court of Pennsylvania · Decided July 20, 1995 · Cappy, Castille, Flaherty, Montemuro, Nix, Zappala

661 A.2d 1374; 541 Pa. 187; 1995 Pa. LEXIS 529 (Atlantic Reporter, Second Series)

Opinion of the Court

PER CURIAM.

We affirm on the basis that the disclaimer executed by Planned Parenthood pursuant to 20 Pa.C.S. § 6205(a) made the transfer of real property to an inter vivos trust, of which *1375Planned Parenthood had been a beneficiary, exempt from realty transfer tax.*

MONTEMURO, J., is sitting by designation.

We do not reach the question of whether, in the absence of the disclaimer, the transfer would have been subject to tax.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.