Tax Commission v. Farmers Loan & Trust Co.

This cause originated in the prohate court of Cuyahoga county, and was a proceeding to determine the inheritance tax on the estate of Henry R. Taylor, deceased. Henry R. Taylor died on December 4,1925, having his residence and domicile in the state of New Y ork. An application was filed in the probate court of Cuyahoga county on January 8,. 1927, to have the inheritance tax determined. Among the assets of the Taylor estate were certain registered bonds of Ohio municipalities. By the will of Henry R. Taylor the bonds were bequeathed to residents of the state of New York. The bonds are by their…