ESTATE OF SILVERTHORN


274 Wis. 453 (1957)

ESTATE OF SILVERTHORN: TRUSTEES OF THE GRAND LODGE OF FREE AND ACCEPTED MASONS OF WISCONSIN, Appellants, vs. CUNNINGHAM and others, Defendants: THE STATE, Respondent.

Supreme Court of Wisconsin.

January 7, 1957.


Attorney(s) appearing for the Case

The cause was submitted for the appellants on the briefs of Geffs, Geffs, Block & Geffs of Janesville, and for the respondent on the brief of the Attorney General and Harold H. Persons, assistant attorney general, attorneys, and Richard E. Williams, inheritance tax counsel, of counsel.


WINGERT, J.

Exemption is claimed by appellant under sec. 72.04 (1), Stats. 1953, the material parts of which are as follows:

"The following exemptions from the tax are hereby allowed:

"(1) All property transferred . . . to corporations or voluntary associations organized under the laws of this state, solely for religious, humane, charitable, or educational purposes, . . . which shall use the property so transferred...

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