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UNANDER v. U.S. NAT'L BANK ET AL

224 Or. 144 (1960)

355 P.2d 729

IN THE MATTER OF THE ESTATE OF HOPKIN JENKINS, DECEASED UNANDER v. UNITED STATES NATIONAL BANK ET AL

Supreme Court of Oregon.

Reversed October 5, 1960.

Attorney(s) appearing for the Case

William E. Dougherty, Special Assistant Attorney General, Portland, argued the cause for appellant. With him on the briefs was Robert Y. Thornton, Attorney General, Salem.

Robert R. Rankin, Portland, argued the cause and filed a brief for respondent The United States National Bank of Portland (Oregon).

Before McALLISTER, Chief Justice, and WARNER, PERRY, SLOAN, O'CONNELL, GOODWIN and MILLARD, Justices.

REVERSED.

WARNER, J.

The appellant, State of Oregon, acting by and through the State Treasurer, appeals from an order of the Circuit Court of Multnomah County (Department of Probate) holding that funds of the estate of Hopkin Jenkins, deceased, accruing to the testamentary trust, hereinafter more particularly described, are exempt from inheritance tax charges. His executors and the testamentary trustee, as respondents, defend the holding of the lower court...

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