MILLER v. HAMMOND

No. 32652.

156 Ohio St. 475 (1952)

MILLER ET AL., EXRS., APPELLEES, v. HAMMOND, APPELLANT, ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 30, 1952.


Attorney(s) appearing for the Case

Messrs. Vorys, Sater, Seymour & Pease, for plaintiff-appellees.

Messrs. Key, Butler & Harrison, for appellant.


MATTHIAS, J.

It should be noted at the outset that although the tax involved in this case is the federal estate tax (Sections 800 to 938, inclusive, Title 26, U. S. Code) the construction of the statutes of this state relating to the descent and distribution of the estate of a decedent is the question primarily presented. (Section 10503-4 et seq., General Code.)

A pertinent statement of Mr. Justice Murphy in the case of Riggs, Gdn., v. Del...

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