Leigh v. Commonwealth
This text of 661 A.2d 1374 (Leigh v. Commonwealth) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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 [1375]*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.
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Cite This Page — Counsel Stack
661 A.2d 1374, 541 Pa. 187, 1995 Pa. LEXIS 529, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leigh-v-commonwealth-pa-1995.