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IN RE ESTATE OF JALO

474 P.2d 355 (1970)

In the matter of the ESTATE OF Sanni JALO, Deceased. Department of Revenue, State of Oregon, Appellant, v. William A. Martin, Executor of the Estate of Sanni Jalo, Deceased, Respondent.

Court of Appeals of Oregon, Department 2.

Decided September 10, 1970.

Attorney(s) appearing for the Case

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

William A. Martin, Portland, argued the cause for respondent. On the brief were Davis, Jensen, Martin & Robertson, Portland.

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

LANGTRY, Judge.

This is an appeal by the Department of Revenue from a judgment holding that an adopted child who received a substantial bequest in the will of her natural mother was entitled to the preferential treatment a "child" is accorded by Oregon inheritance tax laws.

The decedent released her daughter for an adoption which was regularly completed in the State of Washington in 1912. Subsequently, the mother and daughter established a close personal relationship...

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