Opinion
No. 26953
Decided April 27, 1938.
Supreme Court — Dismissals — No debatable constitutional question involved — Inheritance tax — Non-resident placed intangible personal property in trust with Ohio corporation — Trustee empowered to invest and reinvest subject to settlor's direction — Trust agreement to terminate on death of settlor — Court of Appeals held intangibles had no "business situs" in Ohio — Property not subject to succession tax — Sections 5331 and 5332, General Code — Constitutionality of statute not determined by Court of Appeals.
APPEAL from the Court of Appeals of Cuyahoga county.
Mr. Herbert S. Duffy, attorney general, Mr. A.F. O'Neil, Mr. Will P. Stephenson and Mr. W.H. Middleton, Jr., for the Tax Commission of Ohio, appellant.
Messrs. Squire, Sanders Dempsey, Mr. Howard L. Barkdull and Mr. Edwin H. Chaney, for Rollin A. Wilbur et al., co-trustees, appellees.
It is ordered and adjudged that said appeal as of right be, and the same hereby is, dismissed for the reason no debatable constitutional question is involved in said cause.
Appeal dismissed.
WEYGANDT, C.J., MATTHIAS, DAY, ZIMMERMAN, WILLIAMS, MYERS and GORMAN, JJ., concur.