Greenwood Cemetery Ass'n v. Department of Taxation

The issue presented on this appeal is whether two bequests' to a Wisconsin voluntary cemetery association, one for the purpose of erecting and maintaining a chapel and also for providing space for the temporary storage of coffins, and the other for the purpose of erecting a chapel, maintaining that chapel, and for acquiring additional land for cemetery purposes, are wholly exempt from inheritance taxes.

“Taxation is the rule laid down, and exemption is the exception. Exemption does not exist unless the transfer comes strictly within the limits of the exception.” 1

Sec. 72.045 (4), Stats.,…