# Leigh v. Commonwealth

> Supreme Court of Pennsylvania · July 20, 1995 · 541 Pa. 187

URL: https://www.frixlaw.com/law-library/cases/4951504

## Case

- **Full name:** Francis A. LEIGH and Lucy Z. Leigh, His Wife v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE & REVENUE
- **Court:** Supreme Court of Pennsylvania
- **Decided:** July 20, 1995
- **Citations:** 541 Pa. 187; 661 A.2d 1374; 1995 Pa. LEXIS 529
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Cappy, Castille, Flaherty, Montemuro, Nix, Zappala
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4951504

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4951504. Public record. Not legal advice.