Department of Taxation v. Mizer

OPINION

By GRIFFITH, J.

This appeal is taken from an order of the Probate Court of Portage County, Ohio, overruling exceptions taken by the Department of Taxation, Division of Inheritance Tax of the State of Ohio, for the determination of inheritance tax made in the Estate of Edward A. Coyle, deceased.

The case was submitted as an appeal on questions of law and pertains to the interpretation of Items III and IV of the will of the deceased. Said items read as follows:

ITEM III.

All the rest and residue of my estate of every kind whatsoever, I give, devise and bequeath to Earl Mizer of Mantua, Ohio,…