Legal Opinion

Bowers v. Anti-Defamation League of B 'Nai B'rith

Ohio Court of Appeals

Decided March 16, 1964No. 1176Published

1Opinion of the CourtHover, P. J.

This is an appeal by the Tax Commissioner from a determination of the Probate Court of Butler County, holding certain bequests of the Estate of Abraham Anstat (deceased October 29, 1960), exempt from Ohio Inheritance Tax because made to religious or charitable organizations. The exemptions appealed from concern bequests to the Anti-Defamation League of B’nai B’rith (a non-profit corporation of the District of Columbia); Hadassah, The Women’s Zionist Organization of America, Inc. (a corporation of the state of New York); and Histadrut, the National Committee for Labor Israel (a legal entity of…

2Cases cited14 opinions

  1. Late Corp. of the Church of Jesus Christ of Latter-Day Saints v. United StatesSupreme Court of the United States · 1890
  2. Powers v. First Natl. Bank of CorsicanaTexas Supreme Court · 1942
  3. County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
  4. Kent v. DunhamMassachusetts Supreme Judicial Court · 1886
  5. Tax Commission v. Security Savings Bank & Trust Co.Ohio Supreme Court · 1927

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