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IN RE ESTATE OF BIRIS

No. 36746.

172 Ohio St. 38 (1961)

IN RE ESTATE OF BIRIS.

Supreme Court of Ohio.

Decided March 15, 1961.

Attorney(s) appearing for the Case

Mr. John R. Vintilla, for appellee, Charles V. Tereck, executor.

Mr. Mark McElroy, attorney general, Mr. Arthur P. Lambros and Mr. Milton D. Holmes, for appellant, Stanley J. Bowers, Tax Commissioner.

HERBERT, J.

The Tax Commissioner states the issue to be, "does the Probate Court have authority to order a refund of inheritance taxes paid under a mistake of fact which taxes have been paid into the State Treasury to the credit of the General Revenue Fund?"

Before considering this issue, we note Section 5731.38, Revised Code, which provides:

"The Tax Commissioner, or any person dissatisfied with the appraisal...

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