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.
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.