Legal Opinion
In re Estate of Wampler
Ohio Court of Appeals
Decided December 29, 1950No. 2119PublishedCited by 5 opinions
1Opinion of the Court
OPINION
By WISEMAN, J:
This is an appeal on law from the order of the Probate Court of Montgomery County vacating and modifying its former order determining the inheritance tax, and ordering a refund.
The facts were stipulated. The executor of the estate of Homer H. Wampler, deceased, filed an inventory and appraisement showing that the decedent owned the entire interest in a piece of real estate appraised at $21,500. This real estate was similarly listed in the application to determine the inheritance tax. The court assessed the tax on the basis that decedent owned the entire interest. In truth…
2Cases cited14 opinions
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- In re CooganNew York Supreme Court · 1899
- Matter of New York Catholic ProtectoryNew York Court of Appeals · 1879
- Tax Commission v. ParkerOhio Supreme Court · 1927
- People Ex Rel. Bankers Trust Co. v. GravesNew York Court of Appeals · 1936
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- DEPT. OF STATE REVENUE, INHERITANCE TAX DIV. v. Estate of CallawayIndiana Supreme Court · 1953
- Consumers Power Co. v. County of MuskegonMichigan Supreme Court · 1956
- Consumers Power Co. v. County of MuskegonMichigan Supreme Court · 1956
- In Re Estate of KangesserOhio Court of Appeals · 1968
- In re Estate of BirisOhio Supreme Court · 1961