Case Name: William F. Hess, Auditor Hamilton Co. v. The Union Central Life Ins. Co.; William F. Hess, etc., v. The Columbia Life Insurance Company; William F. Hess, etc., v. Federal Union Life Insurance Company; William F. Hess, etc., v. The Western & Southern Life Insurance Co.; William F. Hess, etc., v. The Ohio National Life Insurance Company
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1927-04-26
Citations: 5 Ohio Law Abs. 286
Docket Number: No. 20053; No. 20051; No. 20052; No. 20054; No. 20055
Parties: William F. Hess, Auditor Hamilton Co. v. The Union Central Life Ins. Co. William F. Hess, etc., v. The Columbia Life Insurance Company. William F. Hess, etc., v. Federal Union Life Insurance Company. William F. Hess, etc., v. The Western & Southern Life Insurance Co. William F. Hess, etc., v. The Ohio National Life Insurance Company.
Judges: Day, Allen, Kinkade, Robinson and Jones, JJ., concur.
Reporter: The Ohio Law Abstract
Volume: 5
Pages: 286–286

Head Matter:
No. 20053
No. 20051
No. 20052
No. 20054
No. 20055
William F. Hess, Auditor Hamilton Co. v. The Union Central Life Ins. Co. William F. Hess, etc., v. The Columbia Life Insurance Company. William F. Hess, etc., v. Federal Union Life Insurance Company. William F. Hess, etc., v. The Western & Southern Life Insurance Co. William F. Hess, etc., v. The Ohio National Life Insurance Company.

Opinion:
MATTHIAS, J.
1. The reserve created and maintained by an Ohio Life Insurance Company as required by law represents an indebtedness of the company to its policy holders and by virtue of Section 5327 and 9357, General _Code, the amount thereof may he deducted from its gross taxable credits in making its return of property for taxation.
2. Sections 5327 and 9357, General Code, are not violative of any provision of the Ohio Constitution.
Judgment affirmed.
Day, Allen, Kinkade, Robinson and Jones, JJ., concur.