Evatt v. Security Central National Bank

This appeal upon questions of law is from a judgment of the Probate Court of Scioto county, Ohio, exempting proceeds of life insurance from the payment of inheritance tax and overruling appellant’s exceptions with respect thereto. It appears from the record that Joseph J. Rothenbueeher, decedent, during his lifetime, from 1909 to 1932, contracted for nine policies of insurance of varying amounts and types. The named beneficiaries at the time of issue of the policies were either the estate of decedent or his sisters, Elizabeth C. Rothenbueeher and Anna M. Rothenbuecher. From time to time…