In re Estate of Luce

This matter came on for hearing on exceptions to the determination of inheritance tax filed both by the State of Ohio and the Executor.

Gleorge E. Luce died testate, a resident of Franklin County, on November 19th, 1959. On November 25th, 1959, his will was admitted to probate. Item XVI of this will, which bequeaths $292,270.90, reads as follows:

All the rest, residue and remainder of my estate I give and bequeath to Dessie M. Saum, to be expended by her for any charity or charities that she may select and as a memorial to me.

On June 8th, 1960, the journal entry determining inheritance tax was…