In re Estate of Biris

The Tax Commissioner states the issue to be, “does the Probate Court have authority to order a refund of inheritance taxes paid under a mistake of fact which taxes have *42been paid into the State Treasury to the credit of the General Revenue Fund?”

Before considering this issue, we note Section 5731.38, Revised Code, which provides:

“The Tax Commissioner, or any person dissatisfied with the appraisal and determination of taxes, may file exceptions in writing with the Probate Court within 60 days from the entry of the order, stating the grounds upon which such exceptions are taken. The court shall…