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DEPARTMENT OF REVENUE v. GRUENWALD

467 P.2d 660 (1970)

In the matter of the Estate of Gladys N. Petty, Deceased. DEPARTMENT OF REVENUE, State of Oregon, Appellant, v. Don B. GRUENWALD, Executor of the Estate of Gladys N. Petty, Respondent.

Court of Appeals of Oregon, Department 2.

Decided April 9, 1970.

Attorney(s) appearing for the Case

Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Lee Johnson, Atty. Gen., and Richard A. Uffelman, Asst. Atty. Gen., Salem.

R.L. Marceau, Bend, argued the cause for respondent. With him on the brief were McKay, Panner, Johnson & Marceau, Bend.

Before SCHWAB, C.J., and LANGTRY and FOLEY, JJ.

LANGTRY, Judge.

The Oregon Department of Revenue appeals from a judgment overruling objections and determining the estate tax in the estate of Gladys N. Petty, deceased. ORS 118.700. The Department had objected to the Order and Notice of Determination of Tax because it omitted proceeds from a trust of real property in Arizona. The deceased died while a domiciliary of Crook County, Oregon, on May 8, 1965.

In 1961 she had been a domiciliary of Arizona where...

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