Ohio Court of Appeals January 8, 1986, 1420 (In Re Estate of Strock)

lead-opinion

This cause came on before the court upon an appeal by Joanne Limbach, Tax Commissioner of Ohio, from an order of the trial court determining that a payment made by the Estate of James Strock, deceased, was an allowable deduction under R.C.5731.16(A)(3). We reverse.