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IN RE ESTATE OF DANIEL

No. 7536.

93 Ohio App. 123 (1952)

IN RE ESTATE OF DANIEL: DEPARTMENT OF TAXATION, APPELLEE, v. THE FIFTH-THIRD UNION TRUST CO., ET AL., EXRS., ET AL., APPELLANTS.

Court of Appeals of Ohio, Hamilton county.

Decided March 17, 1952.

Attorney(s) appearing for the Case

Mr. C. William O'Neill, attorney general, and Mr. J. M. Burtch, Jr., for appellee.

Mr. Walter K. Sibbald, for appellants.

HILDEBRANT, P. J.

This appeal on questions of law is from a final order of the Probate Court, holding that payment by the trustee of the proceeds of the profit sharing and pension trust of The Early & Daniel Company, credited to the account of the decedent, made to his widow and designated beneficiary, constituted a taxable succession under Section 5332 3 (b), General Code, as a transfer intended to take effect in possession or enjoyment at or after death.

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