In re Estate of Finke

The initial question presented herein is whether the inter vivos gifts were includible in the estate of Mrs. Finke for federal and Ohio estate tax purposes. The answer to this question is determinative of the main issue in this case, which is whether the taxes attributable to these gifts may be divided among the inter vivos donees under the Ohio Tax Apportionment Act, former R.C. 2113.85 et seq. (138 Ohio Laws, Part I, 1130, 1142 et seq.).1 For the reasons that follow, we affirm the well-reasoned holding of the court of appeals.

*3R.C. 2113.86 stated that estate taxes “shall be apportioned among…