Tax Commission v. Paxson

The sole legal question presented upon the record herein is whether or not the succession to the trust fund of $20,000 passing to the trustees under the will constitutes a taxable succession within Section 5334, General Code. The material portions of that section, in effect at the date of the death of testatrix, read as follows (108 Ohio Laws, pt. 2, 1193):

“The succession to any property passing to or for the use of the state of Ohio, or to or for the use of a municipal corporation or other political subdivision thereof for exclusively public purposes, or public institutions of learning, or…