In Re Estate of Luce

Buowír, J.

This is an appeal on questions of law from a judgment of the Probate Court of Franklin County sustaining exceptions of the Tax Commissioner to an order determining the inheritance tax in the estate of George E. Luce, deceased.

The record discloses that the decedent, a resident of Columbus, Ohio, died testate on November 19, 1959. On November 25, 1959, his will was admitted to probate.

Item XVI of this will, which bequeaths $292,270, reads as follows:

“All the rest, residue and remainder of my estate I give and bequeath to Dessie M. Saum, to be expended by her for any charity or…