Tax Commission v. Corwin

172 N.E. 379, 121 Ohio St. 606, 121 Ohio St. (N.S.) 606, 1929 Ohio LEXIS 293
CourtOhio Supreme Court
DecidedJune 12, 1929
Docket21622
StatusPublished

This text of 172 N.E. 379 (Tax Commission v. Corwin) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tax Commission v. Corwin, 172 N.E. 379, 121 Ohio St. 606, 121 Ohio St. (N.S.) 606, 1929 Ohio LEXIS 293 (Ohio 1929).

Opinion

It is ordered and adjudged that the judgment of the said Court of Appeals be, and the same is hereby, affirmed for the reason that the record does not affirmatively show either (1) That the succession to the notes in question was for any purpose subject to or governed by the laws of this state; (2) that such property is lawfully the subject of ancillary administration in Ohio; or (3) that the said notes were held in this state for commercial purposes. (Cassidy v. Ellerhorst, 110 Ohio St., 535; Tax Commission of Ohio v. Farmers Loan & Trust Co., 119 Ohio St., 410).

Judgment affirmed.

Marshall, C. J., Kinkade, Robinson, Jones, Matthias, Day and Allen, JJ., concur.

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Related

Tax Commission v. Farmers Loan & Trust Co.
164 N.E. 423 (Ohio Supreme Court, 1928)
Cassidy v. Ellerhorst
144 N.E. 252 (Ohio Supreme Court, 1924)

Cite This Page — Counsel Stack

Bluebook (online)
172 N.E. 379, 121 Ohio St. 606, 121 Ohio St. (N.S.) 606, 1929 Ohio LEXIS 293, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tax-commission-v-corwin-ohio-1929.