OSBORN v. OKLAHOMA TAX COMMISSION

No. 35249.

279 P.2d 1096 (1954)

Daniel G. OSBORN, Executor of the Estate of William S. Osborn, Deceased, Plaintiff in Error, v. The OKLAHOMA TAX COMMISSION, J.D. Dunn, Chairman, L.L. Leininger and M.C. Connors, Members of the Tax Commission of the State of Oklahoma, Defendants in Error.

Supreme Court of Oklahoma.

Rehearing Denied February 15, 1955.


Attorney(s) appearing for the Case

Elmer S. Rutherford, Tonkawa, Peyton E. Brown, Blackwell, for plaintiff in error.

R.F. Barry, E.J. Armstrong, W.F. Speakman, Oklahoma City, for defendants in error.


ARNOLD, Justice.

The executor of the estate of William S. Osborn, deceased, brings this appeal from an order of the Oklahoma Tax Commission denying claim of exemption from estate taxes of bequests made to the American Red Cross and the Salvation Army and assessing additional estate taxes against the estate.

The stipulation of facts introduced in the hearing before the Tax Commission show that William S. Osborn, a citizen of Oklahoma,

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