Leigh v. Commonwealth

Supreme Court of Pennsylvania
Leigh v. Commonwealth, 661 A.2d 1374 (Pa. 1995)
541 Pa. 187; 1995 Pa. LEXIS 529
Cappy, Castille, Flaherty, Montemuro, Nix, Zappala

Leigh v. Commonwealth

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.

Reference

Full Case Name
Francis A. LEIGH and Lucy Z. Leigh, His Wife v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE & REVENUE
Cited By
3 cases
Status
Published