FORD, J.
This appeal arises out of a determination of the Tax Commissioner of additional, non-resident estate tax due the state of Ohio from the Estate of Robert G. Armstrong. Exceptions to the determination were filed by the administrator of the estate with the Probate Court of Geauga County. The case was presented to the court on agreed stipulations of fact and arguments of law. The court overruled the exceptions. The administrator of the estate then appealed the...
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