IN RE ESTATE OF BREMER.

No. 34882.

166 Ohio St. 233 (1957)

IN RE ESTATE OF BREMER: MITCHELL ET AL., EXRS., APPELLANTS, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 20, 1957.


Attorney(s) appearing for the Case

Mr. James E. Mitchell and Mr. W. Brooks Reed, for appellants.

Mr. C. William O'Neill, attorney general, and Mr. Earl N. Merwin, for appellee.


MATTHIAS, J.

The single issue which is dispositive of this appeal is whether a succession, or the passing of property, by devise or bequest to an institution, purportedly for public charity only, not in existence at the time of the testator's death, may, under any circumstances, be exempted from the Ohio succession tax by virtue of Section 5731.09, Revised Code, where no geographical limitation upon the area in which...

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