Opinion

Leigh v. Commonwealth

541 Pa. 187
661 A.2d 1374
1995 Pa. LEXIS 529

Court: Supreme Court of Pennsylvania
Filed: Jul 20, 1995
Status: Published
On the bench: Cappy, Castille, Flaherty, Montemuro, Nix, Zappala
Cited by: 3 cases
Authority: More cited than 63.6%

The opinion

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 *1375 Planned 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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