Leigh v. Commonwealth

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 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.