Hildebrandt v. Department of Taxation

OPINION

By HURD, J.

This is an appeal on questions of law from a judgment of the Probate Court wherein the Court held taxable under Ohio Inheritance Tax laws four gifts inter vivos made by the decedent eleven years prior to her death. The appeal is prosecuted by Robert J. Hildebrandt, Executor of the last will and testament of Katharina Hildebrandt, deceased, from the order of the Probate Court dated February 6, 1948, overruling exceptions to the assessments of inheritance taxes upon the gifts made by the decedent to her four children in 1935, in the sum of $50,000.00 each. The Probate Court at…