Case Name: TAX COMMISSION v. HIRSCH
Court: Ohio Court of Appeals
Jurisdiction: Ohio
Decision Date: 1929-02-04
Citations: 7 Ohio Law Abs. 734
Docket Number: No. 3220
Parties: TAX COMMISSION v HIRSCH
Judges: HAMILTON, P. J., and CUSHING, J., concur.
Reporter: The Ohio Law Abstract
Volume: 7
Pages: 734–735

Head Matter:
TAX COMMISSION v HIRSCH
Ohio Appeals, 1st Dist, Hamilton Co
No. 3220.
Decided February 4, 1929
Messrs. Edward C. Turner, Columbus, Clarence A. Dorger, and Wm. H. Middleton, Jr., Waverly. for Tax Commission.
Messrs. Moulinier, Bettman & Hunt, Cincinnati, for Hirsch.

Opinion:
EPITOMIZED OPINION
Bequest to trustees for daughter, with provision that her share shall vest in her husband if he survives her, son-in-law takes only a contingent remainder, subject to being defeated by his death prior to that of his wife. Hence, such bequest must be taxed in accordance with 5343 GC. Therefore, the rate by which such bequest must be taxed is not that fixed by 5334 GC., par. 3, nor 5335 GC., par. 3, as the "son of a daughter," but by 5335 GC., par. 3, without exemptions.
Opinion by
ROSS, J.
HAMILTON, P. J., and CUSHING, J., concur.