180 N.E.2d 827 (Ohio 1962), 37227, In re Evans' Estate

Citation: 180 N.E.2d 827, 173 Ohio St. 137

Opinion Judge: RADCLIFF, J.

Party Name: In re ESTATE of EVANS. BOWERS, Tax Com'r, Appellee, v. EVANS, Ex'x, Appellant.

Attorney: John R. Evans, Lima, for appellant. The imposition of a tax upon one-half of the amount of a succession which passes to a husband of wife by virtue of a joint, and survivorship contract owned by them constitutes a valid exercise of the legislative power., This cause arose in the Probate Court of ...

Judge Panel: WEYGANDT, C. J., and ZIMMERMAN, MATTHIAS, BELL and O'NEILL, JJ., concur. TAFT, J., dissents. BELL, Judge (concurring). TAFT, Judge (dissenting).

Case Date: Wednesday February 28, 1962

Court: Ohio Supreme Court