Case Name: In re Estate of Anstat: Bowers, Tax Commr., appellee v. Hadassah, The Women's Zionist Organization of America, Inc., appellant
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1965-04-07
Citations: 31 Ohio L.R. 9
Docket Number: 38893
Parties: In re Estate of Anstat: Bowers, Tax Commr., appellee v. Hadassah, The Women’s Zionist Organization of America, Inc., appellant.
Judges: Taft, C. J., Smith, Herbert, Schneider and Brown, JJ., concur.
Reporter: The Ohio Law Reporter; a weekly journal published in the interest of the legal profession in the state of Ohio
Volume: 31
Pages: 9–10

Head Matter:
38893.
In re Estate of Anstat: Bowers, Tax Commr., appellee v. Hadassah, The Women’s Zionist Organization of America, Inc., appellant.

Opinion:
Matthias, Judge.
In order for a succession to be exempt from taxation under the provision of Section 5731.09, Revised Code, that it is "to or for the use of an institution only of public charity, carried on in whole or in a substantial part within this state," (1) it must be to or for the use of an institution for the purposes only of public charity, and (2) such public charity must be carried on in whole or in a substantial part within this state. (In re Estate of Bremer, 166 OhioSt. 233, 239, 2 O.O.(2d) 56, approved and followed.)
Judgment affirmed.
Taft, C. J., Smith, Herbert, Schneider and Brown, JJ., concur.
O'Neill, J., not participating.
Smith, J., of the Sixth Appellate District, sitting for Zimmerman, J.