Tax Commission v. Glass

Only one question of law is presented by the record in this case, and that may be stated clearly and concisely as follows: Does Section 5332, General Code, authorize the levying of a succession tax where property is devised upon certain conditions, which the devisee rejects by renouncing the devise? This question is readily determined from a consideration of the provisions of the Ohio statute referred to and the application of the terms therein- employed to the situation presented by the record.

This section provides that ‘ ‘ a tax is hereby levied upon the succession to any property passing,…