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COMMONWEALTH v. PASSELL

422 Pa. 473 (1966)

Commonwealth v. Passell, Appellant.

Supreme Court of Pennsylvania.

September 27, 1966.

Attorney(s) appearing for the Case

Harry J. Rubin, with him Krekstein and Rubin, for appellants.

Eugene J. Anastasio, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.

Before BELL, C.J., MUSMANNO, JONES, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE JONES, September 27, 1966:

This appeal presents a narrow issue: is the transfer of real estate from a corporation to its sole stockholders, pursuant to a plan envisioning a complete liquidation of the corporation, a transaction which is subject to tax under "The Realty Transfer Tax Act",1 (the Act), of the Commonwealth? The Court of Common Pleas of Dauphin County held that it was. We disagree and reverse the judgment...

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