Case ID: ohio-law-abs_1/html/0404-11.html
Source: Caselaw Access Project
Author: {"author": "MARSHALL, C. J.:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 17635
    State Tax Commission, exrel Price, v. Lamprecht, Admr., etc.
    Error'to the Court of Appeals of Cuyahoga county.
    INHERITANCE TAX — Paid to Federal Government, are debts against estate, not subject to state inheritance tax.
   MARSHALL, C. J.:

The Ohio state inheritance tax is a succession tax on the beneficial interest of each heir, legatee, de-visee or other beneficiary of a decedent’s estate, and in determining the value of the succession of. any such beneficiary the amount of the federal estate tax should first be deducted like other debts and expenses of administration.

Judgment affirmed.

Wanamaker, Robinson, Jones and Matthias, JJ., concur.