IN RE ESTATE OF PACKARD

No. 37529.

174 Ohio St. 349 (1963)

IN RE ESTATE OF PACKARD: LEWIS, ADMR., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 27, 1963.


Attorney(s) appearing for the Case

Mr. George D. Lewis, for appellant.

Mr. Mark McElroy and Mr. William B. Saxbe, attorneys general, Mr. Joseph L. White and Mr. Daronne R. Tate, for appellee.


GIBSON, J.

There is no dispute over whether the succession to the Ohio asset, i. e., a business block called the "Packard Block" in the city of Warren, Ohio, is subject to the Ohio succession tax nor is there any issue regarding the appraised valuation at $87,500 of the asset. The only question is whether debts, costs of administration and taxes, including the federal estate tax, are to be deducted from the appraised...

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