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

handle is hein.sag/sagtx0098 and id is 1 raw text is: 5249
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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