GOERGEN v. STATE TAX COMMISSION

No. 53344.

165 N.W.2d 782 (1969)

Paul GOERGEN, Executor of the Estate of Paul Diederich, Deceased, Appellant, v. STATE TAX COMMISSION, State of Iowa, and Department of Revenue, W. H. Forst, Director of Revenue, as Successor to the State Tax Commission, Appellee.

Supreme Court of Iowa.

March 11, 1969.


Attorney(s) appearing for the Case

Burton E. Parriott, Remsen, for appellant.

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Harry M. Griger, Asst. Atty. Gen., for appellee.


LARSON, Justice.

The sole issue presented by this appeal is whether a bequest to a charitable institution as set out in section 450.4(2) for a purpose set forth in section 450.4(4) of the 1966 Code is subject to Iowa inheritance taxes on amounts in excess of five hundred dollars.

The plaintiff appellant is the executor of the estate of Paul Diederich, deceased, and the defendant appellee is the State Tax Commission...

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