Legal Opinion

In re Estate of Garbry

Ohio Court of Appeals

Decided March 21, 1956No. 503PublishedCited by 2 opinions

1Opinion of the Court

OPINION

By HORNBECK, J.

This is an appeal on questions of law from an order of the Probate Court of Miami County, Ohio, sustaining exceptions filed by the Department of Taxation of Ohio to the determination of inheritance tax in the estate of Pearl D. Garbry, deceased. By the order it was held that *514the transfer of certain real property from decedent to her son was subject to the succession tax provided in §5731.02 R. C. The tax was ordered to be levied by that part of the foregoing section in

(C) When the succession is to property from a resident * * *, by deed * S! * or gift, made without a…

2Cases cited3 opinions

  1. Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
  2. Lloyd's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
  3. In re SharpClinton County Probate Court · 1954

3Cited by2 opinions

  1. In re Estate of AugustusLake County Probate Court · 1965
  2. In re Estate of GilmoreHamilton County Probate Court · 1965

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