In re Estate of Pittman

Harry F. Pittman, a resident of Hamilton County, died testate on August 10, 1964, possessed of fifteen 3% State of Ohio Korean Conflict Compensation Bonds, valued at $15,000.00, issued under the authorization of Section 2d, Article VIII of the Constitution of Ohio. The court determined that the succession to these bonds by the will of the decedent was not subject to an Ohio inheritance tax. The Tax Commissioner of Ohio has excepted to this determination.

Section 2d of Article VIII of the Ohio Constitution provides the manner in which The Commissioners of the Sinking Fund shall issue, sell, and…