Board of Pensions of United Presbyterian Church in the United States v. Bowers

Section 5731.09, Revised Code, as of the date of accrual of the tax imposed herein, read in the parts pertinent hereto, as follows:

“The succession to any property passing to or for the use of * * * any established religious organization, within this state * * * or any established religious organization within any state of the United States, which does not impose an inheritance, estate, or transfer tax on property given, devised, or bequeathed by a resident thereof to * * * any established religious organization, within this state * * * shall not be subject to Section 5731.02 of the Revised…