Ohio Supreme Court, 1922

Young Men's Christian Ass'n v. Davis

Ohio Supreme Court · Decided December 29, 1922 · Clark, Hough, Jones, Marshall, Mattthias, Robinson, Wanamaker

1 Ohio Law. Abs. 84; 106 Ohio St. 366; 140 N.E. 114; 1922 Ohio LEXIS 226; 20 Ohio Law Rep. 498

Cases that cite this one

19 later published cases cite this decision.

Vandervort, Exr. v. Hodge (Ohio Ct. App. 1953)
McArther v. McArther (Cuyahoga County Probate Court 1961)
Miller v. Hammond (Ohio 1952)
McDougall v. Central National Bank (Ohio 1952)
Estate of Tessmer v. Commissioner (United States Tax Court 1994)
Estate of Baker v. Commissioner (United States Tax Court 1988)
Estate of Sawyer v. Commissioner (United States Tax Court 1979)
In re Estate of Herbert R. Penney, Deceased. Milton H. Penney v. Commissioner of Internal Revenue (6th Cir. 1974)
Estate of James A. Whipple, Deceased, Mildred G. Whipple v. United States (6th Cir. 1969)
In re Estates of Garcia (Ariz. Ct. App. 1969)
In re Estate of Gamble (Hamilton County Probate Court 1966)
Campbell v. Lloyd (Ohio 1954)
Wittenberg University v. Waterworth (Ohio Ct. App. 1984)
Sawyer v. Sawyer (Ohio Ct. App. 1977)
Spears v. Madden (Lawrence County Common Pleas Court 1971)
In re Estate of Dickey (Ohio Ct. App. 1949)
Mather v. Commissioner (United States Tax Court 1944)
Norton v. Guardian Trust Co. (Ohio Ct. App. 1929)
Thompson v. Union & Mercantile Trust Co. (Ark. 1924)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

WANAMAKER, J.: „

1. The tax or excise provided for by the Federal Act of 1918 entitled “An Estate Tax,” is a legal charge made upon the decendent’s estate and his right to transmit it either by will or by law as an intestate.

2. The charges imposed by law upon an estate must first be paid out of the estate as a whole, before payment of the charges imposed upon the estate by the will of the testator.

3. A residuary devisee or legatee is presumed in law to be in the position of the last lienholder, after all prior lawful claims and charges have been satisfied out of the estate.

Judgment affirmed.

Marshall, C. J., Hough, Robinson, Jones, Mattthias and Clark, JJ., concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.