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AUSTIN v. PORTERFIELD

No. 71-50.

28 Ohio St. 2d 219 (1972)

AUSTIN ET AL., APPELLANTS, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 5, 1972.

Attorney(s) appearing for the Case

Messrs. Consiglio & Kurtz and Mr. Phillip Kurtz, for appellants.

Mr. William J. Brown, attorney general, and Mr. Dwight C. Pettay, Jr., for appellee.

WILEY, J.

R. C. 5701.06(C) defines investments as "Annuities, royalties and other contractual obligations for the periodical payment of money and other incorporeal rights of a pecuniary nature from which income is or may be derived, however evidenced."

The appellants claim that Mary C. Austin has no proprietary interest in the writings which she has created, having sold all her interests therein to the various...

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