Tax Commission v. Hirsch

This case originated in the probate court of Hamilton county, wherein an order was entered fixing the inheritance tax in the estate of Simon Hirsch. Exceptions were taken to the order of the probate court by the defendants in error, the executors of the estate of Simon Hirsch, and Isaac Ivan Lemann, legatee, and the exceptions were sustained by the court of common pleas. The case comes into this court on error, the tax commission of Ohio, plaintiff in error, seeking to reverse the judgment of the court of common pleas and sustain the tax as ordered by the probate court.

There are two principal…