MATTHIAS, J.
The question presented is whether, where the portion of the profit sharing and pension trust of the Early & Daniel Company, credited to the account of a decedent employee, is paid to his widow as his designated beneficiary, such payment is a succession and taxable under Section 5332, General Code.
E. L. Daniel, an employee of the Early & Daniel Company, continued in such employment until his death at the age of 54 years. Prior to his death...
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