Case Name: State Tax Commission, exrel Price, v. Lamprecht, Admr., etc.
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1923-05-08
Citations: 1 Ohio Law Abs. 404
Docket Number: No. 17635
Parties: State Tax Commission, exrel Price, v. Lamprecht, Admr., etc.
Judges: Wanamaker, Robinson, Jones and Matthias, JJ., concur.
Reporter: The Ohio Law Abstract
Volume: 1
Pages: 404–404

Head Matter:
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.

Opinion:
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.