IN RE SHANAHAN

No. 33193.

159 Ohio St. 487 (1953)

IN RE ESTATE OF SHANAHAN: DEPARTMENT OF TAXATION OF OHIO, APPELLANT, v. FORSYTHE, EXRX., APPELLEE.

Supreme Court of Ohio.

Decided May 27, 1953.


Attorney(s) appearing for the Case

Mr. C. William O'Neill, attorney general, Mr. James M. Burtch, Jr., and Mr. Jack H. Bertsch, for appellant.

Mr. Leo W. Kenny, for appellee.


HART, J.

The question to be determined is: Does a testamentary direction to the executor to expend a portion of the estate for the saying of Masses, without specification as to where or by whom the Masses are to be said, create a taxable succession?

The pertinent portions of Section 5332, General Code, read as follows:

"A tax is hereby levied upon the succession to any property passing, in trust or otherwise...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases