Legal Opinion

Huntington National Bank v. Tax Commission

Ohio Court of Appeals

Decided October 2, 1939PublishedCited by 5 opinions

1Opinion of the CourtBarnes, J.

The above entitled cause is now being determined on appeal on questions of law from the judgment of the Probate Court of Franklin county, Ohio.

The executors of the estate of Joseph H. Frantz, deceased, and Jessie G-. Frantz, individually, are the appellants and the Tax Commission of Ohio, appellee.

Joseph H. Frantz died on August 19, 1938, leaving a large estate, the net amount of which subject to succession tax against the widow according to the finding of the Probate Court was $368,252.20, less the exemption provided by law; and according to the claim of the appellants should be $44,000 less.

2Cases cited4 opinions

  1. Tax Commission v. ParkerOhio Supreme Court · 1927
  2. Burton, Exr. v. Tax CommissionOhio Court of Appeals · 1930
  3. In Matter of Estate of BenderOhio Court of Appeals · 1938
  4. Tax Commission v. Lamson, Exr.Ohio Court of Appeals · 1932

3Cited by5 opinions

  1. In Re Lindholm's EstateWashington Supreme Court · 1940
  2. In Re Settlement of Estate of NewberryWest Virginia Supreme Court · 1953
  3. In Re Estate of BrenholtsOhio Court of Appeals · 1940
  4. In Re Estate of CrewsOhio Court of Appeals · 1958
  5. Lindholm v. State ex rel. WaldronWashington Supreme Court · 1940

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