IN RE ESTATE OF MILLER

No. 36336.

171 Ohio St. 202 (1960)

IN RE ESTATE OF MILLER: THE CHILDREN'S HOSPITAL, APPELLEE, v. TAX COMMISSIONER OF OHIO, APPELLANT.

Supreme Court of Ohio.

Decided July 13, 1960.


Attorney(s) appearing for the Case

Messrs. Vorys, Sater, Seymour & Pease, Mr. John C. Elam and Mr. James B. Linville, for appellee.

Mr. Mark McElroy, attorney general, and Mr. Joseph D. Karam, for appellant.


Per Curiam.

The Tax Commissioner contends that the Court of Appeals erred in finding that the specific bequest to the board of trustees of the church was exempt from the succession tax, and that the board of trustees qualified for exemption as an "institution for purposes only of public charity" within the meaning of Section 5731.09, Revised Code (Recodification Act of 1953) as in effect on the date of decedent's death.

It is disclosed from an examination...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases