Lewis v. Bowers

There is no dispute over whether the succession to the Ohio asset, i. e., a business block called the “Packard *353Block” in the city of Warren, Ohio, is subject to the Ohio succession tax nor is there any issue regarding the appraised valuation at $87,500 of the asset. The only question is whether debts, costs of administration and taxes, including the federal estate tax, are to be deducted from the appraised value of the Ohio asset in determining the amount of the succession tax.

Appellant, the ancillary administrator, contends that a portion of the debts, including the federal estate tax and…