In Re Estate of Crews

This is an appeal on questions of law from a judgment of the Probate Court of Montgomery County overruling exceptions filed by appellant to the court’s determination of the Ohio inheritance or succession tax.

The record shows that Marion P. Crews died testate on June 24, 1956, survived by his widow, Edith H. Crews, and two children. The total taxable value of the succession to Edith EL. Crews was $27,899.02.

The section of the Code which provides for levying the tax is Section 5731.02, Revised Code, the last paragraph of which provides as follows:

“Such tax shall be upon the excess of the actual…