In re Estate of Garbry

OPINION

By FAUST, J.

This cause came on to be heard upon the exceptions filed herein to the determination of inheritance tax in the Estate of Pearl D. Garbry, deceased, by the Department of Taxation, State of Ohio.

The exceptions stipulate that the application and journal entry in the determination of the inheritance tax do not include the value of certain property which Pearl D. Garbry received from the estate of her late husband, Joseph F. Garbry, Administration No. 32278 and which property she subsequently transferred to her sons, J. Scott Garbry ánd Ralph B. Garbry, by deed, reserving to…