In re Estate of Allyn

This matter came before the Court upon the filing by the Department of Taxation of Ohio of Exceptions to the Court’s determination of inheritance tax. The Department claimed that the Court erred in finding that certain real estate described in Schedule D of the application to determine tax, valued at $18,000.00, is not subject to the incidence of the Ohio inheritance tax. After the hearing, the facts disclosed that the transfer was listed on the Federal Estate Tax estimate as a gift in contemplation of death for the reason the transfer took place within the three-year period, which under the…