Legal Opinion
Woman's Division of Christian Service v. Buffalo County
Nebraska Supreme Court
Decided March 16, 1951No. 32900PublishedCited by 1 opinion
1Opinion of the CourtChappell, J.
The primary question in this case is whether a testamentary bequest or devise to Mothers’ Jewels Home of York, Nebraska, an exclusively charitable institution or foundation caring for orphans and dependent children at York, Nebraska, was subject to inheritance taxes or exempt therefrom by virtue of Laws of Nebraska, 1947, c. 262, § 3, p. 852, designated as section 77-2007, R. S. Supp., 1947. We conclude that it was exempt from inheritance taxes.
Since Laws of Nebraska, 1949, c. 241, § 3, p. 655, effective March 16, 1949, now section 77-2007.04, R. R. S. 1943, is not applicable, its provisions…
2Cases cited13 opinions
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- Presbyterian Theological Seminary v. HarringtonNebraska Supreme Court · 1949
- In Re Estate of PetersonSupreme Court of Minnesota · 1938
- Central Nebraska Public Power & Irrigation District v. WalstonNebraska Supreme Court · 1941
- Hobbs v. Board of EducationNebraska Supreme Court · 1934
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3Cited by1 opinion
- In Re Halstead's EstateNebraska Supreme Court · 1951