In re Estate of Baldwin

Carrie Baldwin died testate on the 12th day of September 1930. Her will was duly admitted to probate and thereafter, to-wit; on the 18th day of April, 1933, the application for determination of inheritance tax was filed, and on the 7th day of October, 1933, the inheritance taxes were determined; and to this determination exceptions were filed by Charles A. Niman and Central United National Bank *250of Cleveland, as administrators d. b. n., c. t. a. of the estate of Carrie Baldwin, deceased; and exceptions were also filed by John J. Tetlow as trustee under the will of said decedent.

The exceptions…