Legal Opinion
Leigh v. Commonwealth
Commonwealth Court of Pennsylvania
Decided October 4, 1994No. 232 F.R. 1992PublishedCited by 3 opinions
1Opinion of the Court
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 for the primary benefit of the grantor, including two Nuveen tax-free funds, Allegheny County airport bonds, some common stock, a mortgage, life insurance, and…
Also in this document: Concurrence.
2Cases cited6 opinions
- Creighan v. Firemen's Relief & Pension Fund BoardSupreme Court of Pennsylvania · 1959
- COM., STATE ETHICS COM'N v. CressonSupreme Court of Pennsylvania · 1991
- Port Authority v. Division 85, Amalgamated Transit UnionCommonwealth Court of Pennsylvania · 1978
- Comach Construction, Inc. v. City of AllentownCommonwealth Court of Pennsylvania · 1993
- Pennsylvania Builders Ass'n v. CommonwealthCommonwealth Court of Pennsylvania · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Philadelphia Gas Works Ex Rel. City of Philadelphia v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- Tyson v. CommonwealthCommonwealth Court of Pennsylvania · 1996
- City of Harrisburg v. School District of HarrisburgCommonwealth Court of Pennsylvania · 1996