Baehr Bros. v. Commonwealth

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Form over substance is not the law of this Commonwealth, and, quite to the contrary, tax cases must be decided on realities.”
• only the interest passing to persons other than the actual grantors is subject to realty transfer tax
• only the interest passing to persons other than the actual grantors is subject to realty transfer tax

Source: CourtListener parenthetical corpus (CC0).