Christian Science Benevolent Ass'n v. Department of Revenue

The sole question here is whether there is any State inheritance tax liability on account of *496the transfer of property by Mary A. Raekham to the Detroit Trust Company as trustee for 3 Christian Science associations. In the probate court for Wayne county, and again on appeal in the circuit court, orders were entered determining there was no inheritance tax owing to the State. The State department of revenue appeals, and the 3 Christian Science beneficiaries, together with the Detroit Trust Company and the administrators of the estate of Mary A. Raekham, deceased, cross-appeal. In this opinion,…