BOWERS v. HADASSAH

No. 38893.

2 Ohio St. 2d 65 (1965)

IN RE ESTATE OF ANSTAT: BOWERS, TAX COMMR., APPELLEE, v. HADASSAH, THE WOMEN'S ZIONIST ORGANIZATION OF AMERICA, INC., APPELLANT.

Supreme Court of Ohio.

Decided April 7, 1965.


Attorney(s) appearing for the Case

Mr. William B. Saxbe, attorney general, and Mr. Jon A. Ziegler, for appellee.

Mr. Milton M. Bloom and Mr. Gordon C. Greene, for appellant.


MATTHIAS, J.

The single question presented by this appeal is whether the activities of Hadassah are such as to qualify it for exemption as to the Ohio succession tax, under the provisions of Section 5731.09, Revised Code, as an institution for purposes only of public charity.

That part of Section 5731.09, Revised Code, which is relevant to the instant case, reads as follows:

"The succession to any property passing * * * to or for the use of an institution...

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