In re Estate of Pfeifle

This cause came on to be heard upon the exceptions filed herein by the Department of Taxation, state of Ohio.

The original determination by this court excluded from the estate for succession tax purposes the value and amount of property transferred by the decedent, Fred J. Pfeifle, to a trust, which transfer was more than two years prior to the date of death of Mr. Pfeifle and which determination was based upon an application to so determine the tax by the executor.

There was no oral testimony offered at the time of the hearing on the exceptions by agreement of the parties; the matter is being…