In Matter of Estate of Bender

OPINION

By MATTHEWS, J.

This is an appeal on questions of law from the Court of Common Pleas of Hamilton County. The case originated in the Probate Court, which made an order fixing the inheritance tax upon the testator’s estate upon a total valuation obtained by the inclusion of certain gifts by the testator during his lifetime to his children.

The testator died on November 18th, 1936, leaving a will which he had executed on October 21st, 1933. The value of his estate as fixed by the court for purposes of taxation exclusive of the gifts was approximately $200,000.00.

The gifts which were…