Sawyer v. Sawyer

This cause came on to be heard upon the appeal; the transcript of the docket, journal entries and original papers from the Probate Division of the Court of Common Pleas of Hamilton County; and the briefs and the arguments of counsel.

The issue presented is whether under the following provisions of the decedent’s will, the gift in Item II of one-third of the balance of his estate to his wife should be reduced by a proportionate amount of the federal estate tax 1 charged against the entire estate:

“* * * After the payment of all my debts, I dispose of my estate as follows:

“Item I. I give, devise…