In re Estate of Shade

History

Exceptions to determination of inheritance tax by Tax Commissioner of the State of Ohio.

Facts

Willis P. Shade, an active employee of Marathon Oil Company from May 24, 1932, until his death testate on November 6, 1964, was survived by a widow to whom he had been married longer than twelve (12) months preceding his death. The decedent had passed his fifty-fifth (55th) birthday but had not reached “normal retirement date” as defined by a retirement plan of his employer, adopted as amended, effective January 1,1960. No joint and survivor option had become effective.

The employer’s plan as…