IN RE ESTATE OF MORGAN

No. 80-786.

65 Ohio St. 2d 101 (1981)

IN RE ESTATE OF MORGAN.

Supreme Court of Ohio.

Decided March 31, 1981.


Attorney(s) appearing for the Case

Messrs. Metz, Bailey, Norris & Spicer and Mr. Francis S. Bailey, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.


CLIFFORD F. BROWN, J.

This case raises the question whether interest charged on late payment of Ohio estate tax is deductible from the gross estate of decedent. To decide the matter, reference must be made to R. C. 5731.161 which provides for certain deductions from the value of the gross estate. Subdivision (A)(2) specifies that administration expenses may be deducted. Division (D) states...

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