Legal Opinion
Schneider v. Laffoon
Ohio Supreme Court
Decided December 22, 1965No. 39337PublishedCited by 27 opinions
1Opinion of the CourtTaft, C. J.
The Tax Commissioner refers to the power involved in the instant case as “a limited or special power of appointment.” We believe that the term “limited or special power of appointment” does not describe completely the power' here involved. Thas, the donee was permitted to appoint to herself, antil her death in 1962, the income accrning from *92one-half of the trust after 1941 and from the other half after 3944. To that extent, this gave the donee income that she would have not received without such an exercise of the power. This was apparently permitted on the assumption that the “power * * * to…
2Cases cited43 opinions
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
- Kent v. DullesSupreme Court of the United States · 1958
- American Power & Light Co. v. Securities & Exchange CommissionSupreme Court of the United States · 1946
- Alabama State Federation of Labor v. McAdorySupreme Court of the United States · 1945
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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3Cited by27 opinions
- In-Flight Devices Corporation v. Van Dusen Air, Incorporated, Etc.Court of Appeals for the Sixth Circuit · 1972
- Davis H. Elliot Co. Inc. v. Caribbean Utilities Co., Ltd.Court of Appeals for the Sixth Circuit · 1975
- Buchman v. Board of EducationOhio Supreme Court · 1995
- Hausman v. City of DaytonOhio Supreme Court · 1995
- State v. GibbsOhio Court of Appeals · 1999
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