In re the Estate of Lawrence

Foley, S.

This is an appeal by the executor from the amended pro forma order of March 23, 1945, fixing the estate *632tax on the appraiser’s report. The grounds of appeal are (1) that the appraiser erroneously included in the gross taxable estate certain certificates designated as “ Land Trust Certificate of Equitable Ownership in Real Estate Located in Columbus, Ohio ”, valued at $154,020, and (2) that the appraiser improperly refused to allow a deduction of $3,160.63, the amount paid to the State of Ohio as an inheritance tax on the transfer of such certificates.

The first ground of appeal is…