Gregg v. Department of Taxation

This is an appeal on questions of law from a judgment of the Probate Court of Madison County sustaining exceptions of the Tax Commissioner of Ohio to the original order determining the succession tax in the estate of Verne H. Phellis, deceased.

The record shows that the decedent, a resident of Madison County, state of Ohio, died testate on January 19, 1958, leaving his widow, Helen Phellis, aged 76 years, and two adult daughters, Marjorie P. McNally and Esther P. Gregg, surviving.

The question presented arises under item II of the will of the testator, which provides as follows:

"All of the real…