In re Estate of Gilmore

Elizabeth Bertha Gilmore, as executrix of the estate of James Gilmore, deceased, has excepted to the determination of inheritance taxes payable on the successions to said estate on the ground that “the court erred in determining the value of the interest of the decedent in real estate known as 2531 Kemper Lane, Cincinnati, Ohio.”

The facts are not in dispute. On June 8, 1948, James Gilmore conveyed said real estate by deed of gift to his son and daughter, Eupert L. Gilmore and Elizabeth Anne Gilmore, reserving to himself a life estate in said premises and paying a federal gift tax on the…