IN RE ESTATE OF PETERSON

No. 1138.

117 Ohio App. 447 (1963)

IN RE ESTATE OF PETERSON: BOWERS, TAX COMMR., APPELLANT, v. PETRICH ET AL., EXRXS., APPELLEES.

Court of Appeals of Ohio, Marion County.

Decided January 9, 1963.


Attorney(s) appearing for the Case

Mr. Mark McElroy, attorney general, for appellant.

Messrs. Moore, Myers & Parsell, for appellees.


GUERNSEY, P. J.

This is an appeal on questions of law from a judgment of the Probate Court of Marion County overruling exceptions filed by the Tax Commissioner to a determination of the succession tax due from the devisees and legatees of one Bernhard Peterson, deceased.

On Peterson's death he devised to his widow his undivided one-half interest in the real property where he resided, which interest was valued...

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