In Re Estate of Friedman

OPINION

By DOYLE. J.

The Cleveland Trust Company, as Executor of the Estate of Joseph Friedman, deceased, Lester I. Friedman and Dena Friedman Stone, son and daughter of the decedent, filed exceptions to the ruling of the probate court of Cuyahoga County that (1) Howard K, Friedman adopted son of the decedent’s son (Lester I. Friedman) must be treated for the purpose of fixing the inheritance tax payable because of his succession under the provisions of a will and trust agreement as “a succession of the fourth class” under the provisions of §§5334 and 5335 GC; and (2) that the provision in the…