In re Estate of Parmelee

OPINION

By BREWER, J.

This cause came on to be heard on the exceptions of the Union Trust Company of Cleveland, Ohio, and Rollin A. Wilbur, as co-executors of the will of James Parme-lee, deceased, to the determination of the inheritance tax levied by this court on the successions to certain assets belonging to said estate situated in Cuyahoga County, Ohio.

The facts involved in this case are as follows:

James Parmelee was a non-resident of the state of Ohio, being at the time of his death, a resident of Washington, D. C. He died testate on the 19th day of April, 1931. Under the provisions of his…