Estate of Miller

The language of sec. 72.04 (7), Stats., is plain and unambiguous. It is a specific statute granting the privilege of exemption from inheritance taxation in the case of bequests “for the performance of a religious purpose or religious service for or in behalf of the deceased or for or in behalf of any person named in his will,” and limits such exemption to the sum of $1,000. A Mass is clearly the performance of a “religious purpose or religious service for or in behalf of” the persons designated in such a bequest. If the language of the statute does not mean that Masses are included within its…