Evatt v. Semonin

An inheritance tax having been paid at the highest possible rate pursuant to a temporary order, and the Probate Court having made a final assessment and determination in accordance with the ulti mate succession at a lower rate and ordered a refund of the excess of the tax and interest paid under such temporary order, the Tax Commissioner raises certain questions respecting the amount of the refund. The answers to these questions, which will be considered in order, depend upon the proper construction of the following statutory provisions:

Section 5338, General Code: “Taxes levied by this…