Sherman v. Tax Commission

Plaintiffs contend: (1) On the creation of the trust of 1927, Henry S. Sherman and Sarah Sherman Carter acquired by gift present vested interests in the corpus of the trust; (2) the interests of Henry S. Sherman and Sarah Sherman Carter are not subject to tax under the Ohio inheritance tax laws; (3) an interpretation of the Ohio inheritance tax laws which will tax the interests of Henry S. Sherman and Sarah Sherman Carter as inheritances is contrary to the provisions of Article XII, Section 2, of the Ohio Constitution, as in force prior to December 31, 1931; (4) an interpretation of the Ohio…