Case ID: ohio-law-abs_6/html/0710-01.html
Source: Caselaw Access Project
Author: {"author": "MATTHIAS, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

TAX COMMISSION v. GLASS, et.
    Ohio Supreme Court.
    No. 21173.
    Decided Nov. 21, 1928.
    Error to Greene Appeals.
    Judgment Affirmed.
   MATTHIAS, J.

TAXES.

(560 12) Where property is devised upon conditions which the devisee rejects by renouncing the devise, there is no “passing of the property in possession or enjoyment, present or future,” and Section 5332, General Code, does not authorize the levying of a succession tax thereon.

Marshall, CJ., Allen, Kinkade and Robinson, JJ., concur.