62 N.E.2d 164 McDONALD, APPELLANT v. EVATT, TAX COMMR., APPELLEE. No. 30300Supreme Court of Ohio. Decided June 27, 1945. Taxation — Succession tax inapplicable to income or increase accruing upon corpus, when — Corpus of trust regarded as investment of legatee of beneficiary — Income subject to intangible tax as income yield on investment, when […]
