In re Estate of Lackman

This cause comes into this court on appeal by Emma ' Peril Lackman, widow of Albert Lackman, deceased, from a decision by the Probate Court of Hamilton county, Ohio.

The widow having elected not to take under the will of Albert Lackman, deceased, the court found that her dower, amounting to $45,979.72, was exempt from inheritance tax. The court further found, however, that her share of the personalty of the estate of Albert Lackman, deceased, amounting to $71,523.53, was subject to inheritance tax, under the laws of the state of Ohio.

So far as we have been able to learn, this is a case of…