Case Name: TAX COMMISSION v. PAXSON, Admr. et
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1928-01-18
Citations: 6 Ohio Law Abs. 62
Docket Number: No. 20672
Parties: TAX COMMISSION v. PAXSON, Admr. et.
Judges: (Marshall, CJ., Robinson, Jones and Matthias, JJ., concur.)
Reporter: The Ohio Law Abstract
Volume: 6
Pages: 62–62

Head Matter:
TAX COMMISSION v. PAXSON, Admr. et.
Ohio Supreme Court.
No. 20672.
Decided Jan. 18, 1928.

Opinion:
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.)