Department of Taxation v. Lesher

No appeal has been perfected from the decision of the Court of Appeals holding that the succession under the first trust is taxable. Hence, the only question of law now before this court is. whether the Court of Appeals was in error in its decision that the successions under the remaining four trusts are not taxable.

Section T of Article XII of the Constitution of Ohio reads in part as follows:

“Laws may be passed providing for the taxation of the right to receive, or to succeed to, estates, * *

Under this grant of legislative power the General Assembly enacted Section 5332, General Code, which…