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ESTATE OF BAXTER

Docket No. 14286.

100 Cal.App.2d 397 (1950)

223 P.2d 877

Estate of EVA D. BAXTER, Deceased. THE SALVATION ARMY (a Corporation), Appellant, v. THOMAS H. KUCHEL, as State Controller, etc., Respondent.

Court of Appeals of California, First District, Division Two.

November 14, 1950.

Attorney(s) appearing for the Case

McCutchen, Thomas, Matthew, Griffiths & Greene for Appellant.

James W. Hickey, Inheritance Tax Attorney, and Richard O'Connor, Deputy Inheritance Tax Attorney, for Respondent.

NOURSE, P.J.

The appeal is heard on an agreed statement. The will of decedent left one-sixth of the residue of her estate to "The Salvation Army of Cleveland, Ohio." There is no such corporation or organization in the State of Ohio having power to receive, control or manage property of any kind. Accordingly the bequest was ordered distributed to the Salvation Army, a corporation organized and existing in the State of New York, less, however, the sum of $3,498.13 claimed...

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