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Francis A. LEIGH and Lucy Z. Leigh, His Wife v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE & REVENUE
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.
Footnotes
[*] We do not reach the question of whether, in the absence of the disclaimer, the transfer would have been subject to tax.