Cantor v. Department of Taxation

This case is presented upon a narrative bill of exceptions, consisting of an agreed statement of facts with an attached exhibit. Omitting the formal framework and the text of the exhibit, the bill of exceptions reads as follows:

“The following agreed facts together with the transcript of journal and docket entries and supporting original papers certified and filed in the Court of Appeals constitute the appellants’ bill of exceptions.

“Harvey Cantor, a resident of Montgomery County, Ohio, died on January 15, 1957, and his estate was admitted to probate in such county. A declaratory judgment…