In Re Estate of Cercone

This is an appeal on questions of law from the Probate Court of Mahoning County. Appellant was appointed as special tax counsel for the Estate of Julius Cereone by the Probate Court’s predecessor in office.

Julius Cereone, who died February 17,1957, left an estate which contained assets in excess of $136,000. Shortly after his death, a finding was made by the Internal Revenue Service claiming the estate had a tax liability in the amount of $34,004.40. Contemporaneous therewith a finding was made against decedent’s mother, Modestina Cercone who was appointed administratrix of her son’s estate…