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U.S. NATIONAL BANK v. STRAUB

246 Or. 61 (1967)

423 P.2d 949

IN THE MATTER OF THE ESTATE OF WILLIAM M. BRAY, DECEASED UNITED STATES NATIONAL BANK OF OREGON ET AL, Appellants, v. STRAUB, Respondent.

Supreme Court of Oregon.

Reargued February 1, 1967.

Reversed and remanded February 23, 1967.

Attorney(s) appearing for the Case

Cleveland C. Cory, Portland, argued and reargued the cause for appellant First National Bank, Oshkosh, Wisconsin. With him on the briefs were Campbell Richardson and Davies, Biggs, Strayer, Stoel and Boley, Portland, and Clarence A. Humble, Klamath Falls, for appellant United States National Bank of Oregon.

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

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

REVERSED AND REMANDED.

O'CONNELL, J.

This is an appeal from an order of the circuit court of Klamath County disallowing a charitable exemption under the Oregon inheritance tax law.

The present dispute arises out of the disposition made by the residuary clause of the will of William M. Bray. Under that clause testator's property was bequeathed to the First National Bank of Oshkosh in trust for the Oshkosh Foundation, a charitable organization. The trustee...

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