McLaughlin v. Poucher

Frank C. Poucher, who had his domicil in Connecticut, died on March 1, 1935, leaving a will in which he made many charitable bequests. Among them were gifts to certain charitable organizations incorporated or organized under the laws of the state of New Jersey, a gift to the Boy Scouts of America, incorporated under an act of the Congress of the United States, and one to the Girl Scouts, incorporated and organized under the laws of the District of Columbia. At the time of Mr. Poucher’s death our statutes contained, as they still do, a provision exempting from the succession tax, transfers of…