541 A.2d 401 Gumberg Associates-Chapel Square, a Pennsylvania limited partnership, Petitioner v. Commonwealth of Pennsylvania, Respondent. Commonwealth Court of Pennsylvania.Argued March 21, 1988. May 6, 1988. Taxation — Realty transfer tax — Realty Transfer Tax Act, Act of May 5, 1981, P.L. 36 — Mortgage exemption — Operation of law — Time of valuation. 1. […]