In re Estate of Gatch

OPINION

By DAVIES, J.

This matter came before the Court on the application of John N. Gatch, executor and trustee under the will of Loren G. Gatch, deceased, for a redetermination of the inheritance tax and a refund of an alleged overpayment of tax paid by the said personal representative.

By stipulation it is agreed that Loren G. Gatch died a resident of Hamilton County, Ohio, on December 16, 1942. In the process of settlement of the estate of said decedent, an application for determination of the Ohio inheritance tax was made, and said tax was determined as $3106.07,. which amount less a…