KOPLIN, J.
This cause came on to be heard on "exceptions to determination of inheritance tax." The issue involves the interpretation of Section 5731.32, Revised Code.
The estate in its application to determination of inheritance tax listed as assets United States Treasury Bonds valued at $324,187.50, that being the value on the date of death as set forth in the inventory in the estate. The Tax Commissioner is of the opinion that the value of these United States...
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