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IN RE ESTATE OF WHITE

No. 85-865.

25 Ohio St. 3d 355 (1986)

IN RE ESTATE OF WHITE.

Supreme Court of Ohio.

Decided August 13, 1986.

Attorney(s) appearing for the Case

Shumaker, Loop & Kendrick, Thomas G. Pletz and Robert A. Koenig, for appellants.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.

SWEENEY, J.

The sole issue before the court is whether the Tax Commissioner properly increased the value of stock in two closely held corporations, for estate tax purposes, by listing as an asset of the corporations the life insurance proceeds that were receivable by the corporations upon the death of the stockholder. The executors of the estate of James F. White, Sr., who was the major stockholder in the two closely...

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