Case Name: TAX COMMISSION v. GLASS, et
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1928-11-21
Citations: 6 Ohio Law Abs. 710
Docket Number: No. 21173
Parties: TAX COMMISSION v. GLASS, et.
Judges: Marshall, CJ., Allen, Kinkade and Robinson, JJ., concur.
Reporter: The Ohio Law Abstract
Volume: 6
Pages: 710–710

Head Matter:
TAX COMMISSION v. GLASS, et.
Ohio Supreme Court.
No. 21173.
Decided Nov. 21, 1928.

Opinion:
MATTHIAS, J.
TAXES.
(560 12) Where property is devised upon conditions which the devisee rejects by renouncing the devise, there is no "passing of the property in possession or enjoyment, present or future," and Section 5332, General Code, does not authorize the levying of a succession tax thereon.
Marshall, CJ., Allen, Kinkade and Robinson, JJ., concur.