In re Estate of Augustus

This matter was heard on April 13, 1965, on exceptions of the Tax Commissioner to the court’s order and finding of August 20, 1964, determining inheritance tax on the successions to the estate of Ellsworth H. Augustus, deceased. The matter was submitted on briefs and oral argument. The error complained of is the determination by the court that certain transfers provided for in an inter vivos trust with the Central National Bank of Cleveland dated November 29, 1920, created by the decedent were not subject to Ohio Inheritance tax.

The pertinent provisions of the trust are as follows:

“I. The…