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ESTATE OF MILLER

261 Wis. 534 (1952)

ESTATE OF MILLER: STATE, Appellant, vs. NAZE and another, Respondents.

Supreme Court of Wisconsin.

May 6, 1952.

Attorney(s) appearing for the Case

For the appellant there was a brief by the Attorney General, Harold H. Persons, assistant attorney general, and Neil Conway, inheritance tax counsel, and oral argument by Mr. Persons and Mr. Conway.

George F. Miller of Algoma, for the respondents.

MARTIN, J.

The language of sec. 72.04 (7), Stats., is plain and unambiguous. It is a specific statute granting the privilege of exemption from inheritance taxation in the case of bequests "for the performance of a religious purpose or religious service for or in behalf of the deceased or for or in behalf of any person named in his will," and limits such exemption to the sum of $1,000. A Mass is clearly the performance of...

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