While 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's determination that the widow's 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's succession to her husband's right to manage and control her half of the community property is subject to the Ohio succession tax on joint and survivorship property.
Michigan Law Review,
Widow's Succession in Common-Law Property State to Husband's Rights in Her Half of Community Property Is Taxable and Valued at One-Half of Entire Community--In re Kessler's Estate,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol64/iss1/9