Case ID: ohio-law-abs_6/html/0062-01.html
Source: Caselaw Access Project
Author: {"author": "ALLEN, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

TAX COMMISSION v. PAXSON, Admr. et.
    Ohio Supreme Court.
    No. 20672.
    Decided Jan. 18, 1928.
    Error to Fayette Appeals.
    Rev. in pt.; aff. in pt.
    635. INHERITANCE TAXES — Succession to property devised to trustees for charitable purposes, making trustees sole judge as. to who should be beneficiaries of the fund; is not -exempt from inheritance tax under 5334 GC.
   ALLEN, J.

A testator devised a trust fund to certain trustees and their successors for charitable purposes, directing that the trustees and their successors should “be the sole judges as to the persons qualified and entitled -to have the benefits of said fund, and the purposes for which said expenditures shall be made, within the general spirit of the purposes for which this bequest is made.” Held, that the succession to such property is not exempt from the inheritance tax under Section 5334, General Code.

(Marshall, CJ., Robinson, Jones and Matthias, JJ., concur.)