Roche v. Department of Taxation

The question here involved is whether the various trusts, created by the will of the testatrix for the purpose of paying weekly sums of money to pastors of designated churches for the saying of masses, are taxable under the inheritance tax laws of Ohio. Tho governing statute, Section 5332, General Code, provides:

“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 or by the intestate laws of this state from a person who was a resident of…