Department of Taxation v. Fifth-Third Union Trust Co.

This appeal on questions of law is from a final order of the Probate Court, holding that payment by the trustee of the proceeds of the profit sharing and pension trust of The Early & Daniel Company, credited to the account of the decedent, made to his widow and designated beneficiary, constituted a taxable succession under Section 5332 3 (b), General Code, as a transfer intended to take effect in possession or enjoyment at or after death.

The pertinent part of Section 5332, General Code, reads:

“A tax is hereby levied upon the succession to any property passing * * * to or for the use of a…