Add to ORKGWhile residing with his wife in California, decedent purchased stock, which under California law became community property. The couple later moved to Ohio, a common-law property state, where decedent died. An Ohio probate court approved the executor\u27s determination that the widow\u27s one-half interest in the stock was not subject to the Ohio succession tax. On appeal by the state tax commissioner to the Ohio Supreme Court, held, reversed, three judges dissenting. A wife\u27s succession to her husband\u27s right to manage and control her half of the community property is subject to the Ohio succession tax on joint and survivorship property
A number of states, as well as foreign jurisdictions, impose a community property regime. Under this...
A number of states, as well as foreign jurisdictions, impose a community property regime. Under this...
The question suggested by this topic has not been passed upon by the Supreme Court of this state and...
While residing with his wife in California, decedent purchased stock, which under California law bec...
Decedent, a Texas resident, provided that if his wife elected to take under his will she would recei...
In the case of U.S. v. Merrill, 211 F.2d 297, (9th Cir. 1954), the court held that when a wife dies ...
In the case of U.S. v. Merrill, 211 F.2d 297, (9th Cir. 1954), the court held that when a wife dies ...
Decedent, a Texas resident, provided that if his wife elected to take under his will she would recei...
The transfer or succession of real property and tangible personal property is taxable by the state w...
In 1977, eight of the United States use community property systems instead of the common law systems...
This note questions the propriety of allowing discounts to reflect lack of control where spouses enj...
Covers cases on the surrender value of community insurance subject to inheritance tax and on disting...
Renunciation of her deceased husband\u27s will entitles a widow to a specified percentage of the hus...
Decedent\u27s father, a resident of Massachusetts, by his last will created a trust of the residue o...
Settlor had created an inter vivas trust, retaining income for life, right to revoke, and control ov...
A number of states, as well as foreign jurisdictions, impose a community property regime. Under this...
A number of states, as well as foreign jurisdictions, impose a community property regime. Under this...
The question suggested by this topic has not been passed upon by the Supreme Court of this state and...
While residing with his wife in California, decedent purchased stock, which under California law bec...
Decedent, a Texas resident, provided that if his wife elected to take under his will she would recei...
In the case of U.S. v. Merrill, 211 F.2d 297, (9th Cir. 1954), the court held that when a wife dies ...
In the case of U.S. v. Merrill, 211 F.2d 297, (9th Cir. 1954), the court held that when a wife dies ...
Decedent, a Texas resident, provided that if his wife elected to take under his will she would recei...
The transfer or succession of real property and tangible personal property is taxable by the state w...
In 1977, eight of the United States use community property systems instead of the common law systems...
This note questions the propriety of allowing discounts to reflect lack of control where spouses enj...
Covers cases on the surrender value of community insurance subject to inheritance tax and on disting...
Renunciation of her deceased husband\u27s will entitles a widow to a specified percentage of the hus...
Decedent\u27s father, a resident of Massachusetts, by his last will created a trust of the residue o...
Settlor had created an inter vivas trust, retaining income for life, right to revoke, and control ov...
A number of states, as well as foreign jurisdictions, impose a community property regime. Under this...
A number of states, as well as foreign jurisdictions, impose a community property regime. Under this...
The question suggested by this topic has not been passed upon by the Supreme Court of this state and...