In Re Estate of Pfeifle

The executors of the estate of Fred J. Pfeifle, deceased, have filed this appeal on questions of law and fact from a judgment of the Probate Court of Summit County entered on October 5, 1965, in favor of the Tax Commissioner of , Ohio, Louis J. Schneider, Jr., and against the executors of the aforesaid estate.

The record shows that the Probate Court, pursuant to hearing, excluded from the Pfeifle estate, for succession tax Ellipses, the value of certain property transferred by the de cedent to an irrevocable inter vivos trust which was created by the decedent about five years prior to his…