In re Estate of Saviers

*167OPINION

By HORNBECK, J.

This is an appeal on questions of law and fact by the Tax Commission of Ohio from a judgment of the Common Pleas Court. The cause was submitted in that court and is submitted here on an agreed statement of facts. From this statement we take certain pertinent parts which are necessary to an appreciation of the legal question presented for determination.

Columbus D. Saviers died testate November 25, 1926, and David E. Evans was named executor of decedent’s estate. Among other real estate owned by Mr. Saviers at his death was a lot known as No. 132 of Morrison Park Addition…