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ESTATE OF FULTON

273 Wis. 599 (1956)

ESTATE OF FULTON: STATE, Appellant, vs. FULTON FOUNDATION and others, Respondents.

Supreme Court of Wisconsin.

November 7, 1956.

Attorney(s) appearing for the Case

For the appellant there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, attorneys, and Richard E. Williams, inheritance tax counsel, of counsel, and oral argument by Mr. Persons and Mr. Williams.

For the respondents there was a brief by Fairchild, Foley & Sammond, Frederic Sammond, and George M. Chester, attorneys, and Bender, Trump, McIntyre, Trimborn & Godfrey Walter H. Bender, and Kneeland A. Godfrey of counsel, all of Milwaukee, and oral argument by Frederic Sammond and Kneeland A. Godfrey.

MARTIN, J.

Appellant poses two questions: 1. Was it the intent of the testator that his bequest to the Foundation be restricted to use by the Foundation exclusively within Wisconsin; 2. If it was not, can the directors of the Foundation so restrict its use to obtain the exemption provided by sec. 72.04 (1), Stats.?

The statute provides:

"The following exemptions from the tax are hereby allowed:

"(1) All property transferred . . . to corporations...

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