Case Name: Theodore S. Wonderly, Guardian, et al. v. Tax Commission of Ohio
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1925
Citations: 3 Ohio Law Abs. 185
Docket Number: No. 18611
Parties: Theodore S. Wonderly, Guardian, et al. v. Tax Commission of Ohio.
Judges: Marshall, C. J., Jones, Matthias, Allen, Kin-kade and Robinson, JJ., concur.
Reporter: The Ohio Law Abstract
Volume: 3
Pages: 185–185

Head Matter:
No. 287
No. 18611
Theodore S. Wonderly, Guardian, et al. v. Tax Commission of Ohio.
Error to the Court of Appeals of Seneca County.
635. INHERITANCE TAXES—Succession tax for contingent estates, defined.

Opinion:
DAY, J.
Where a will creates an estate in fee, subject to be defeated, and also provides for contingent estates, the succession tax should be assessed by a temporary order providing for a tax to be imposed upon such succession at the highest rate which on the happening of any such contingency would be possible pursuant to the provisions of Section 5343, General Code, subject to refunders as provided in such act.
Judgment affirmed.
Marshall, C. J., Jones, Matthias, Allen, Kin-kade and Robinson, JJ., concur.