In re Sharp

OPINION

By PUSATERI, J:

This matter is before this court by virtue of an exception to the inclusion of certain real property in the determination of inheritance tax in the estate of Samuel Sharp deceased, which said exception was filed by Anna E. Smith, individually and as executrix of the estate of Z. T. Smith, deceased.

Samuel Sharp, decedent herein, conveyed by warranty deed, dated June 15, 1945 and filed for record the same date and recorded in Volume 129, Page 557, Deed Records of Clinton County, Ohio, to Anna E. Smith and Z. T. Smith. Grantor, Samuel Sharp, decedent herein, reserved unto…