In Re Estate of Drosos

Matia, Judge.

Appellant, Pericles Drosos, appeals from the judgment of the Cuyahoga County Court of Common Pleas, Probate Division.

The probate court determined that appellant is liable for Ohio estate taxes attributable to certain inter vivos gifts he acquired from his mother, Olga Drosos, in contemplation of her death. Appellee, Nick Drosos, is the husband and residuary beneficiary of the decedent.

This appeal is not well taken.

In his sole assignment of error, appellant contends:

“The trial court erred in its judgement \sic} that a recipient of a gift is liable for estate tax some eighteen…