Opinion
Submitted June 2, 1995.
Decided July 20, 1995.
Appeal No. 4 M.D. Appeal Docket 1995, from the order of the Commonwealth Court, 168 Pa. Commw. 12, 648 A.2d 1346 (1994), dated December 15, 1994, at No. 232 F.R. 1992.
Ronald H. Skubecz, Harrisburg, for Commonwealth.
Richard I. Torpey, Huntingdon Valley, for Leigh et ux.
Before NIX, C.J., and FLAHERTY, ZAPPALA, CAPPY, CASTILLE and MONTEMURO, JJ.
We affirm on the basis that the disclaimer executed by Planned Parenthood pursuant to 20 Pa.C.S.A. § 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.
We do not reach the question of whether, in the absence of the disclaimer, the transfer would have been subject to tax.
MONTEMURO, J., is sitting by designation.