Legal Opinion

In re Estate of Goetz

Hamilton County Probate Court

Decided March 23, 1966No. 243983PublishedCited by 2 opinions

1Opinion of the CourtDavies, J.

This matter came before the court upon the exceptions of the Provident Bank and Joseph H. Assel as executors of the estate of Christian J. Goetz, deceased, to an order fixing inheritance taxes upon bequests made by said decedent to the Northeastern Bird Banding Association, The Wilson Ornithological Society, American Ornithological Union, and The National Audubon Society, because, the exceptors claim, said institutions qualify under Section 5731.09, Revised Code, as institutions of public charity carried on in a substantial part within the state of Ohio or qualify as institutions of learning…

2Cases cited8 opinions

  1. Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
  2. Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
  3. American Bible Society v. Department of TaxationOhio Supreme Court · 1942
  4. Tax Commission v. PaxsonOhio Supreme Court · 1928
  5. Lincoln Trust Co. v. County of LancasterNebraska Supreme Court · 1926

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3Cited by2 opinions

  1. Possekel v. O'DONNELLAppellate Court of Illinois · 1977
  2. American College Testing Program, Inc. v. ForstSupreme Court of Iowa · 1970

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