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REINHARD v. PECK

No. 33188.

159 Ohio St. 116 (1953)

REINHARD, EXRX., APPELLANT, v. PECK, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided March 11, 1953.

Attorney(s) appearing for the Case

Mr. Walter K. Sibbald, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Thomas R. Lloyd and Mr. Paul Tague, Jr., for appellees.

MATTHIAS, J.

The question of law presented in this appeal involves the determination of the meaning of the words, "usual course of the taxpayer's business," found in Section 5366, General Code, as applied to a sale of securities by an executrix in the process of the settlement of the estate.

In the determination of this question, the following parts of Section 5366, General Code, are pertinent:

"`Taxable...

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