In re Estate of Kramer

The question presented is whether an annuity-contract by an employer of decedent, payable to the surviving spouse of the decedent in the amount of $150 per week for life, per agreement with decedent’s employer, is a succession subject to Ohio Inheritance Tax.

Carrie Kramer survived Abraham Kramer, who at the time of his death was the employee. She is 72 years of age and is entitled to and is receiving the $150 per week provided by the agreement.

The estate of Kramer contends that since the decedent had no interest in, or any control over the payments to Mrs. Kramer upon his death, the receipt…