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Because of tax credits, the effective lower limit on taxable estates was $338,333. Ohio also allowed a "marital deduction" equal to the net value of any asset passing to the surviving spouse. In 2005, another inheritance-related tax, called the Ohio additional estate tax or "pick-up tax", was eliminated [1] (see entry at "sponge tax").
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The U.S. District Court for the Northern District of Ohio (in case citations, N.D. Ohio) is the federal trial court for the northern half of Ohio, encompassing most territories north of the city of Columbus. The court has courthouses in Cleveland, Toledo, Akron and Youngstown.
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History of the Republican Party in Ohio. Vol. I. Chicago: the Lewis Publishing Company. Bell, William Jr. (1876). Annual report of the Secretary of State to the Governor and General Assembly for the year 1875... Ohio Secretary of State. Powell, Thomas Edward, ed. (1913). The Democratic party of the state of Ohio: a comprehensive history. Vol. 1.
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