IN MATTER OF ESTATE OF PIERRON

No. 89-2210.

157 Wis.2d 192 (1990)

458 N.W.2d 579

IN the MATTER OF the ESTATE OF Emily PIERRON, deceased: HOLY FAMILY CONVENT OF MANITOWOC, WISCONSIN, Saint Camillus Health Center, Sacred Heart Roman Catholic Church and St. John's De Nepomuc Roman Catholic Church, Appellants, v. Wisconsin DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided June 26, 1990.


Attorney(s) appearing for the Case

For the appellants the cause was submitted on the briefs of John F. Callan of Foley & Lardner of Milwaukee.

For the respondent the cause was submitted on the briefs of Donald J. Hanaway, attorney general, and Gerald S. Wilcox, assistant attorney general, of Madison.

Before Moser, P.J., Sullivan and Fine, JJ.


SULLIVAN, J.

Holy Family Convent of Manitowoc, Wisconsin, St. Camillus Health Care Center, Inc., Sacred Heart Roman Catholic Church, and St. John's De Nepomuc Roman Catholic Church (collectively, the charities) appeal from an order which determined that their residuary bequests under the will of Emily Pierron are subject to inheritance tax. The trial court determined that only $1,000 of each bequest is exempt from taxation

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