Ohio Supreme Court, 1923

State Tax Commission ex rel. Price v. Lamprecht

State Tax Commission ex rel. Price v. Lamprecht
Ohio Supreme Court · Decided May 8, 1923 · Jones, Marshall, Matthias, Robinson, Wanamaker
1 Ohio Law. Abs. 404

State Tax Commission ex rel. Price v. Lamprecht

Opinion of the Court

MARSHALL, C. J.:

The Ohio state inheritance tax is a succession tax on the beneficial interest of each heir, legatee, de-visee or other beneficiary of a decedent’s estate, and in determining the value of the succession of. any such beneficiary the amount of the federal estate tax should first be deducted like other debts and expenses of administration.

Judgment affirmed.

Wanamaker, Robinson, Jones and Matthias, JJ., concur.

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