In re Estate of Smith

Floyd H. Kelly, as administrator of the estate of Robert Z. Smith, deceased, has filed an application, under the provisions of Section 5731.08, Revised Code, contending that he is entitled to a refund of a portion of the Ohio inheritance taxes paid on successions to property from the decedent’s estate because part of said successions included 600 share of common, no par, stock of Texaco Canada, Ltd., of Canada upon which successions the Dominion of Canada has assessed, and the applicant has paid, a Canadian estate tax.

Section 5731.08, Revised Code, which became effective October 1, 1953…