Case Name: TAX COMMISSION v. FARMERS LOAN & TR. CO., Exr. etc.
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1928-10-31
Citations: 6 Ohio Law Abs. 663
Docket Number: No. 21072
Parties: TAX COMMISSION v. FARMERS LOAN & TR. CO., Exr. etc.
Judges: Day, Allen, Robinson, Jones and Matthias, JJ., concur. Kinkade, J., concurs in the judgment of affirmance.
Reporter: The Ohio Law Abstract
Volume: 6
Pages: 663–663

Head Matter:
TAX COMMISSION v. FARMERS LOAN & TR. CO., Exr. etc.
Ohio Supreme Court.
No. 21072.
Decided Oct. 31, 1928.

Opinion:
MARSHALL, CJ.,
TAXES.
(560 12) Registered bonds of Ohio municipalities held by a person not a resident of Ohio at the time of his death, and which descend or are bequeathed to a person not a resident of Ohio, are not "within the state" within the meaning of Sections 5331 and 5332 of the General Code of Ohio, and are therefore not subject to the succession tax.
Day, Allen, Robinson, Jones and Matthias, JJ., concur. Kinkade, J., concurs in the judgment of affirmance.