Jones v. Schneider

This appeal is from an order of Probate Court, Portage County, sustaining exceptions of the Tax Commissioner to the determination of succession tax and ordering that the tax be recomputed at the highest possible rate, under the temporary-order provisions of statute.

In question is the provision made for two grandchildren of the testatrix giving them a total one-fourth interest in the estate, to be held in trust for them by the First National Bank and Trust Company of Ravenna.

Item III E of the will provides:

“If either of my said grandchildren, for whose primary benefit property is held in trust…