Oviatt v. Oviatt

Andbews, Chief Referee.

This case is concerned with the question of who is to bear the burden of the federal and Ohio estate taxes as between the surviving spouse and the testator’s five children by a former marriage. All the children are adults.

The testator’s will was executed on May 9, 1968, and he died on June 8, 1969.

Item 2 of his will reads as follows:

£iI direct my executors to pay all inheritance, federal estate and any other similar taxes, and none of the beneficiaries named in my will shall be required to contribute any money toward payment of same.”

Item 3 is lengthy and need not be…