Tax Commission v. Hirsch

Ohio Court of Appeals

Tax Commission v. Hirsch

7 Ohio Law. Abs. 734

CourtOhio Court of Appeals

DecidedFebruary 4, 1929

DocketNo. 3220

StatusPublished

This text of 7 Ohio Law. Abs. 734 (Tax Commission v. Hirsch) is published on Counsel Stack Legal Research, covering Ohio Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tax Commission v. Hirsch, 7 Ohio Law. Abs. 734 (Ohio Ct. App. 1929).

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Opinion

EPITOMIZED OPINION

Bequest to trustees for daughter, with provision that her share shall vest in her husband if he survives her, son-in-law takes only a contingent remainder, subject to being defeated by his death prior to that of his wife. Hence, such bequest must be taxed in accordance with 5343 GC. Therefore, the rate by which such bequest must be taxed is not that fixed by 5334 GC., par. 3, nor 5335 GC., par. 3, as the “son of a daughter,” but by 5335 GC., par. 3, without exemptions.

Opinion by

ROSS, J.

HAMILTON, P. J., and CUSHING, J., concur.

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EPITOMIZED OPINION

Bequest to trustees for daughter, with provision that her share shall vest in her husband if he survives her, son-in-law takes only a contingent remainder, subject to being defeated by his death prior to that of his wife. Hence, such bequest must be taxed in accordance with 5343 GC. Therefore, the rate by which such bequest must be taxed is not that fixed by 5334 GC., par. 3, nor 5335 GC., par. 3, as the “son of a daughter,” but by 5335 GC., par. 3, without exemptions.

Opinion by

ROSS, J.

HAMILTON, P. J., and CUSHING, J., concur.

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Bluebook (online)

7 Ohio Law. Abs. 734, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tax-commission-v-hirsch-ohioctapp-1929.