Tax Commission v. Commerce Guardian Trust & Savings Bank

This case involves the amount of inheritance taxes to be fixed and determined on the estate of Elmer Henry Close, who died testate on August 7, 1924. The net estate subject to inheritance tax is $1,165,343.24. The probate court fixed and determined the amount of inheritance taxes to be assessed, and the judgment of that court was affirmed by the court of common pleas. The Tax Commission of Ohio, not being satisfied therewith, prosecutes error to this court.

The testator left a widow, Nell K. Close, a daughter, Suzanne G. Close, aged 18 years, and a son, Joseph K. Close, aged 16 years. He also…