Legal Opinion
Tax Commission v. Hutchison
Ohio Supreme Court
Decided April 18, 1929No. 21430PublishedCited by 14 opinions
1Opinion of the CourtDay, J.
Do any of the funds involved in this estate come within the purview of Section 5332, General Code, the pertinent part of which reads as follows:
“ A tax is hereby levied upon the succession to any property passing, in trust or otherwise, to or for the use of a person, institution or corporation, in the following cases: * * *
“5. Whenever property is held by two or more persons jointly, so that upon the death of one of them the survivor or survivors have a right to the immediate ownership or possession and enjoyment of the whole property, the accrual of such right by the death of one of them…
2Cases cited11 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Cleveland Trust Co. v. ScobieOhio Supreme Court · 1926
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Sage v. FlueckOhio Supreme Court · 1937
- Schneider v. LaffoonOhio Supreme Court · 1965
- Haggerty's EstateSupreme Court of Pennsylvania · 1933
- Lowry's EstateSupreme Court of Pennsylvania · 1934
- Berberick v. CourtadeOhio Supreme Court · 1940
9 more not listed; retrieve them via the Exa API.