Remmel Estate

Dissenting Opinion by

Mr. Justice Jones:

With the views expressed in and the result reached by the majority opinion, I must respectfully disagree. The basis of my disagreement is that the majority opinion completely ignores the clear language of the taxing statute.

On June 15, 1961, the legislature enacted a new “Inheritance and Estate Tax Act”1 which, inter alia, *336exempted from inheritance taxation transfers of property passing from a decedent to or for the use of charities and charitable organizations.2

This appeal presents a narrow question; what is the proper method to calculate the…