Tax Commission v. Security Savings Bank & Trust Co.

The question here presented involves the interpretation of the exception provided in Section 5334, General Code, to the application of the succession- tax provided in Section 5332, General Code. The portions of those sections applicable here are:

“Section 5332. 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:

“1. When the succession is by will # * * from a person who was a resident of this state at the time of his death. ’ ’

“Section 5334. The succession to any property…