Legal Opinion
Tax Commission v. Oswald
Ohio Supreme Court
Decided December 4, 1923No. 17909PublishedCited by 61 opinions
1Opinion of the CourtDay, J.
So much of the will of Samuel C. Oswald, deceased, as is material to the questions involved herein is as follows:
“First. I will and bequeath to my wife, Jen nie V. Oswald, whatever property I am possessed at my decease, both personal and real. She to have full power to sell, deed and transfer any or all of it, as she may deem best to better her condition.
“Second. After the death of my wife whatever property remains of my estate I will and bequeath as follows: One-half (%) to J. "W. Oswald or his issue; one-half (%) to J. M. Oswald or his issue.
“Third. At the time of this distribution, should…
2Cases cited13 opinions
- Smith T. v. BellSupreme Court of the United States · 1832
- Hardy v. MayhewCalifornia Supreme Court · 1910
- Roberts v. LewisSupreme Court of the United States · 1894
- In Re the Transfer Tax Upon the Estate of ParkerNew York Court of Appeals · 1919
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
8 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Ohio National Bank v. BooneOhio Supreme Court · 1942
- National City Bank, N.E. v. BeyerOhio Supreme Court · 2000
- Comer v. CommissionerUnited States Tax Court · 1959
- Evilsizor v. CommissionerUnited States Tax Court · 1957
- Howell v. CommissionerUnited States Tax Court · 1957
56 more not listed; retrieve them via the Exa API.