Burkholder v. Haller

This case is on appeal to this court for the third time. The relevant facts may be gleaned from this court's opinion in In reEstate of Haller (1996), 116 Ohio App.3d 866, 689 N.E.2d 612. See, also, Haller v. O'Donnell (Sept. 9, 1993), Franklin App. No. 93AP-216, unreported, 1993 WL 360372.

At issue in the current appeal is the apportionment of estate taxes among the beneficiaries of the estate of Russell Thomas Haller ("Haller"). On December 10, 1993, a letter was sent by the preparer of the federal and Ohio estate tax returns, which included copies of the tax returns, to the attorneys…