In Re Estate of Kangesser

This is an appeal on questions of law by Ernest L. Zeve, administrator with will annexed, de bonis non, from an order of the Probate Court of this county denying the application of appellant predecessor for redetermination and refund of Ohio inheritance tax and interest previously paid.

M. Sylvia Kangesser, a resident of Cleveland Heights, Ohio, on May 3, 1957, died testate naming Robert H. Kangesser as executor of her last will and testament. Decedent’s will was filed in Cuyahoga County Probate Court and duly admitted to probate on July 22, 1957. Letters testamentary were issued to Robert H.…