{"id":9056,"date":"2022-02-06T17:13:31","date_gmt":"2022-02-06T22:13:31","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=9056"},"modified":"2022-02-06T17:13:31","modified_gmt":"2022-02-06T22:13:31","slug":"realty-transfer-tax-exemptions-combined","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=9056","title":{"rendered":"Realty Transfer Tax Exemptions Combined"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The distribution of real property to two of the decedent&#8217;s four children, with additional cash distributed to the other two children, was not subject to realty transfer tax under the principle of <em>Baehr Bros. v. Com.<\/em>, 487 Pa. 233 (1979), because it could have been carried out as two exempt transactions: a distribution of the property to all four children followed by a sale by two of the children to the other two.  <em>Vaughan Estate<\/em>, 12 Fid. Rep. 55 (Board of Finance and Revenue 2020).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The distribution of real property to two of the decedent&#8217;s four children, with additional cash distributed to the other two children, was not subject to realty transfer tax under the principle of Baehr Bros. v. Com., 487 Pa. 233 (1979), &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=9056\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[331],"class_list":["post-9056","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-realty-transfer-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9056"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9056\/revisions"}],"predecessor-version":[{"id":9057,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9056\/revisions\/9057"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}