In re Searight’s Estate case brief

In re Searight’s Estate case brief summary
95 N.E.2d 779 (1950)

CASE SYNOPSIS

Appellant Department of Taxation of Ohio (department) sought review of a decision of the Probate Court (Ohio), which determined that a bequest made by a decedent to his dog was not taxable.

CASE FACTS

• The decedent bequeathed the sum of $1000 for the care of his dog, which was to be paid to the dog's caretaker at the rate of 75 cents per day. 
• In determining the inheritance tax due from the estate of the decedent, trial court found that levying a tax on successions to property did not levy a tax upon the succession to any property passing to an animal; that the $1000.00 bequest to the dog was therefore not taxable; and that the remainder of the $1000.00, if any, after the death of the dog was taxable in the hands of the remaindermen. 
• The department argued, inter alia, that the bequest to the extent it was paid to the caretaker for the care of the dog, was not a succession to property passing in trust or otherwise, to or for the use of a person; and in not holding that the bequest of $1000 to the extent it was to be paid to the caretaker was a bequest or succession to the caretaker, subject to Ohio inheritance taxes. 

DISCUSSION
The court held that a tax based on the amount expended for the care of the dog could not lawfully be levied against the monies so expended, since it was not property passing for the use of a "person, institution or corporation."

CONCLUSION
The court affirmed the judgment of the trial court, which determined that the bequest made on behalf of the decedent's dog was not taxable.


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