In re Kessler's Estate

203 N.E.2d 221 (1964)

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In re Kessler’s Estate

Ohio Supreme Court
203 N.E.2d 221 (1964)

SC

Facts

Louis Kessler and his wife lived in California from 1947 to 1957. While living in California, Louis acquired stock. The couple moved to Ohio in 1957, where Louis died four years later. The executor of Louis’s estate determined that upon Louis’s death, half of his stock became the wife’s property under California law. The trial court found that the wife did not owe tax on this one-half interest after it became her exclusive property. Ohio’s Tax Commissioner appealed.

Rule of Law

Issue

Holding and Reasoning (Hover, J.)

Dissent (Gibson, J.)

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