Schaefer, Exr. v. Dept. of Taxation

OPINION

By HILDEBRANT, P. J.

The Probate Court of Hamilton county, Ohio, included in the taxable estate of decedent all but one of six intervivos gifts of common stock of The Lunkenheimer Co., made over a period of years between 1920 and 1935 to her only son, and assessed the Ohio inheritance tax on the transfer thereof, as having been made in contemplation of death within the meaning of the Ohio, statutes.

The appeal is on questions of law.

The Department of Taxation offered in evidence at the hearing on the exceptions filed in the Probate Court:(1) The appraisal proceedings in. the Probate…