CAMPBELL v. LLOYD

No. 33911.

162 Ohio St. 203 (1954)

CAMPBELL, EXR., APPELLEE, v. LLOYD ET AL., APPELLEES; LLOYD, A MINOR, APPELLANT.

Supreme Court of Ohio.

Decided November 17, 1954.


Attorney(s) appearing for the Case

Messrs. Merkel, Campbell, Dill & Clarke, for appellee Robert W. Campbell, executor.

Mr. J. Melvin Andrews and Messrs. Key, Butler & Harrison, for appellee Ann B. Roseman Lloyd.

Messrs. McAfee, Grossman, Taplin, Hanning, Newcomer & Hazlett, for appellee The Musical Arts Association.

Messrs. Baker, Hostetler & Patterson and Mr. Howard F. Burns, for appellee Western Reserve University.

Messrs. Morley, Stickle, Keeley & Murphy and Mr. John D. Cannell, for appellant.


TAFT, J.

As it did in Miller et al., Exrs., v. Hammond, 156 Ohio St. 475, 104 N.E.2d 9, the question to be determined in the instant case arose because of the enactment of Section 812 (e), Title 26, U. S. Code, effective in 1948, by which Congress created the so-called "marital deduction" under which bequests and certain transfers to a surviving spouse qualify as deductions...

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