Griggs v. Thulemeyer

Kimball, Justice.

Under the will of Edward D. Metcalf, deceased, the American Genetic Association, of Washington, D. C., is entitled to an interest upon which the Inheritance Tax Commissioner assessed a tax of some $7500. On appeal to the District Court the tax was confirmed and ordered paid. The executors and the interested beneficiary bring the case here by proceeding in error.

The sole question is whether this testamentary gift is exempt from tax by Section 2 of the Inheritance Tax Law, Ch. 78, Laws of 1925. The statute exempts from the tax:

“Gifts for State, Municipal, Charitable,…