LAMNECK, J.
It is the contention of the appellant that the gift of decedent's residuary estate, passing under his will, together with the corpus of the trust established on January 25, 1947, and intended for charitable purposes, constitutes a single succession to the Central National Bank of Cleveland, as trustee, for purposes only of public charity and, therefore, such succession is exempt from taxation.
The Department of Taxation contends that the gift of...
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