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1961 Book 3 Texas Attorney General Reports and Opinions 1 (1961)

handle is hein.sag/sagtx0098 and id is 1 raw text is: 5249 a. 1rTHIE ATTORUNEY GENERAL AUSTIN 11, TEXAS WILL WILSON ATTORNEY GENERAL~ October 10, 1961 Honorable Robert S. Calvert Opinion No. WW-1160 Comptroller of Public Accounts Capitol Station Re: Exemption from inheritance Austin, Texas .tax of devise to Shriners Hospitals for Crippled Children under submitted Dear Mr. Calvert: facts. In connection with your request on the above-captioned matter, you have advised us of the following facts. L. Alberta Watkins and.her husband,.who predeceased her, had executed a joint and mutual will. Paragraphs 3 and 5 of this will read. as follows: 3. In case of a common disaster of the undersigned testators causing the death of each of us, then, in that event, we jointly and severally devise and bequeath all of the property, whether real, personal or mixed of which we may die seized and possessed to Shriners Hospital for Crippled Children, a Corporation, for the use and benefit of the hospitals owned, operated, and main- tained by said Corporation. 5 In case either testator survives the other, but makes no other or later will, then in such event, the estate of such survivor shall pass under and accord- ing to the program of distribution set forth in numerical Paragraph Three above. Article 14.06, Title 122A, 20-A, Tax..-Gen., Vernon's Annotated Texas Statutes, provides an exemption from inheritance taxes for transfers to charitable organizations if such charitable organizations are to use the gift within this State. Article 14.06 also contains the following further provisions for exemption which reads as follows: Provided, further, that if the property so passing is to or for the use of a

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