In re Estate of Taylor

Helen O. Taylor died December 11, 1968. Surviving her are her widower and her two adult children. The date of death is important as all tax questions controlled by statute fall within the estate tax provisions effective July 1, 1968. The appraisal of the gross estate, as heretofore approved by the court, totals $203,000. The widower was nominated in the decedent’s will which was admitted to probate and letters testamentary were issued to him.

Within the time specified in Section 2117.02, Revised Code, the executor presented to the court a claim against the estate in the amount of $109,000. The…