In re Estate of Gatch

OPINION

By MATTHEWS, J.:

This is an appeal from an order of the Probate Court redetermining the Ohio Inheritance Tax and ordering a refund.

After the inheritance tax had been determined and paid, the Executor paid to the Collector of Internal Revenue $32,933.67 in settlement of the Federal Estate Tax levied against the estate. This debt had not been claimed or allowed as a deduction in the determination qf the Ohio Inheritance Tax. That was the basis of the application by the Executor for a re-determination of the inheritance tax. The Probate-Court found against the Executor as to a part of the…