LEIGH v. COM.


168 Pa.Commw. 12 (1994)

648 A.2d 1346

Francis A. LEIGH and Lucy Z. Leigh, his wife, Petitioners, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided October 4, 1994.


Attorney(s) appearing for the Case

Richard I. Torpey, for petitioners.

Ronald H. Skubecz, Sr. Deputy Atty. Gen., for respondent.

Before COLINS, SMITH and PELLEGRINI, JJ.


SMITH, Judge.

Francis A. and Lucy Z. Leigh petition for review of the order of the Board of Finance and Revenue which determined that the transfer of real estate from the Leighs to a trust was subject to real estate transfer tax. The following are the facts as stipulated by the Leighs and the Commonwealth.1 In October 1990, the Leighs created a trust over which Lucy Leigh was named trustee and into which various assets were transferred...

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