Central Trust Co. v. Lamb

This is an appeal on questions of law from a judgment of the Common Pleas Court of Hamilton county in a suit seeking a declaratory judg-, ment, with other relief, construing the will of Amy R. Campbell as throwing upon her general estate the burden of the Ohio inheritance tax on a certain inter vivos gift. The executor and residuary beneficiary are both appellants.

The following facts provide the background necessary for a decision:

On February 28, 1925, testatrix, as donor, entered into the following inter vivos trust agreement:

'That whereas I, Amy R. Campbell, of Cincinnati, Ohio, in…