Legal Opinion
Cassidy v. Ellerhorst
Ohio Supreme Court
Decided June 10, 1924No. 18297PublishedCited by 16 opinions
1Opinion of the CourtMarshall, C. J.
This case involves the construction of the inheritance tax laws of this state. It primarily involves a construction of Section 5332, General Code, the pertinent provisions of which are as follows:
“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:
#*####
“2. When the succession is by -will or by the intestate laws of this state or another state or country, to property within this state, from a person who was not a resident of this state at the time of his death.”
It is not…
2Cases cited6 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Fargo v. HartSupreme Court of the United States · 1904
- Louisville and Jeffersonville Ferry Company v. KentuckySupreme Court of the United States · 1902
- Wheeler v. SohmerSupreme Court of the United States · 1914
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- State Ex Rel. Foster v. EvattOhio Supreme Court · 1944
- Caldwell v. StateOhio Supreme Court · 1926
- Schneider v. LaffoonOhio Supreme Court · 1965
- Shaffer v. GlanderOhio Supreme Court · 1950
- Bowman v. Tax CommissionOhio Supreme Court · 1939
11 more not listed; retrieve them via the Exa API.