Missionary Association of Catholic Women v. Department of Taxation

Whether the bequest for the benefit of the Missionary Association of Catholic Women, Milwaukee, Wisconsin (hereinafter referred to as the “Missionary Association”), is exempt from inheritance tax depends upon the proper construction of sec. 72.04 (1), Stats., providing as follows:

“All property transferred to municipal corporations-within the state for strictly county, town, or municipal purposes, or to corporations of this state organized under its laws, solely for religious, humane, charitable, or educational purposes, and to any national organization of veterans of the armed forces of the…