Osborn v. Oklahoma Tax Commission

ARNOLD, Justice.

The executor of the estate of William S. Osborn, deceased, brings this appeal from an order of the Oklahoma Tax Commission denying claim of exemption from estate taxes of bequests made to the American Red Cross and the Salvation Army and assessing additional estate taxes against the estate.

The stipulation of facts introduced in the hearing before the Tax Commission show that William S. Osborn, a citizen of Okla- Iicma, died testate in 1949 and that his will has been admitted to probate in Kay County ; that the executor duly filed an estate tax return with the Tax Commission in…