Tax Commission v. Paxson

Ohio Supreme Court

Tax Commission v. Paxson

6 Ohio Law. Abs. 62

CourtOhio Supreme Court

DecidedJanuary 18, 1928

DocketNo. 20672

StatusPublished

This text of 6 Ohio Law. Abs. 62 (Tax Commission v. Paxson) 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. Paxson, 6 Ohio Law. Abs. 62 (Ohio 1928).

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Opinion

ALLEN, J.

A testator devised a trust fund to certain trustees and their successors for charitable purposes, directing that the trustees and their successors should “be the sole judges as to the persons qualified and entitled -to have the benefits of said fund, and the purposes for which said expenditures shall be made, within the general spirit of the purposes for which this bequest is made.” Held, that the succession to such property is not exempt from the inheritance tax under Section 5334, General Code.

(Marshall, CJ., Robinson, Jones and Matthias, JJ., concur.)

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ALLEN, J.

A testator devised a trust fund to certain trustees and their successors for charitable purposes, directing that the trustees and their successors should “be the sole judges as to the persons qualified and entitled -to have the benefits of said fund, and the purposes for which said expenditures shall be made, within the general spirit of the purposes for which this bequest is made.” Held, that the succession to such property is not exempt from the inheritance tax under Section 5334, General Code.

(Marshall, CJ., Robinson, Jones and Matthias, JJ., concur.)

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Bluebook (online)

6 Ohio Law. Abs. 62, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tax-commission-v-paxson-ohio-1928.