Elmore Memorial Adventist Christian Church v. First Adventis Church

Appellee’s motion to dismiss or affirm appeal and motion to tax penalty are overruled. This is the second time this case has been before us. See In re Canterbury Estate, 224 Iowa 1080, 278 N. W. 210.

The material portion of paragraph 2 of the will of James E. Canterbury, deceased, reads:

“I give, devise, bequeath, and appoint to the First Adventis Church located on Bigley Avenue in Charleston, West Virginia” (here follows description of property).

First Adventis Church is located on Randolph street in Charleston and Elmore Memorial Adventist Church is located on Bigley avenue. The only church in…