In re Estate of Roberts

[This decision has been published in Ohio Official Reports at 94 Ohio St.3d 311.] IN RE ESTATE OF ROBERTS. [Cite as In re Estate of Roberts,

2002-Ohio-791.] Taxation—Estate tax—Value of gross estate includes value of a rollover IRA decedent purchased and to which decedent’s employer did not directly contribute by reason of decedent’s employment—R.C. 5731.09(A), construed and applied. (No. 00-2138—Submitted October 17, 2001—Decided February 27, 2002.) APPEAL from the Court of Appeals for Miami County, No. 2000CA15. __________________ SYLLABUS OF THE COURT Under R.C. 5731.09(A), the value of the…