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IN RE ESTATE OF KAUFMAN

No. 77-633.

53 Ohio St. 2d 231 (1978)

IN RE ESTATE OF KAUFMAN: STRICKER ET AL., EXRCS., APPELLEES, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 29, 1978.

Attorney(s) appearing for the Case

Messrs. Steer, Straus, White & Tobias and Mr. Charles H. Tobias, Jr., for appellees.

Mr. William J. Brown, attorney general, Ms. J. Elaine Bialczak and Mr. Michael L. Moushey, for appellant.

CELEBREZZE, J.

The instant cause concerns valuation of United States Treasury H bonds issued prior to March 4, 1971. Provision was made in the public debt chapter of the United State Code (Section 765, Title 31) authorizing receipt of such bonds at par plus accrued interest in payment of taxes on the estate of the deceased holder. Because of this unique capacity for effecting federal estate tax savings these bonds are popularly referred to as "flower bonds." However...

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