Commonwealth v. Miklowitz

Herman, J.,

This matter concerns The Realty Transfer Tax Act of December 27, 1951, P. L. 1742, as amended, as it relates to a transfer of real estate located in Pennsylvania from a foreign corporation to its shareholders, subsequent to the formal dissolution of the foreign corporation.

The parties have stipulated the facts which we adopt as our findings of fact, referring herein to such facts as appear necessary to an understanding of this opinion. The parties have, likewise, stipulated that a trial by jury be dispensed with, in accordance with the Act of April 22, 1874, P. L. 109, 12 PS §688.

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