TERNEY v. BELTON


239 Or. 101 (1964)

396 P.2d 557

IN THE MATTER OF THE ESTATE OF MARTHA E. TERNEY, DECEASED TERNEY v. BELTON, STATE TREASURER

Supreme Court of Oregon.

Affirmed November 12, 1964.


Attorney(s) appearing for the Case

Harold A. Fabre, Pendleton, argued the cause for appellant. On the brief were Fabre & Collins.

Oliver I. Norville, Special Assistant Attorney General, Portland, argued the cause for respondent. With him on the brief was Robert Y. Thornton, Attorney General, Salem.

Before McALLISTER, Chief Justice, and PERRY, SLOAN, O'CONNELL, GOODWIN, DENECKE and LUSK, Justices.


AFFIRMED.

LUSK, J.

Roy V. Terney, individually and as executor under the last will and testament of Martha E. Terney, deceased, appeals from an order of the circuit court redetermining inheritance tax.

Roy's father was the brother of Martha E. Terney's husband. Roy is a beneficiary under the will of the deceased and claims to be her nephew and thus entitled to a lower rate of taxation on his inheritance than would be the case if he did not enjoy that...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases