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DEPARTMENT OF REVENUE v. SCHILLING

478 P.2d 428 (1970)

In the matter of the Estate of H.R. Schilling, Deceased. DEPARTMENT OF REVENUE, State of Oregon, Appellant, v. Sylvia B. SCHILLING, Executrix of the Estate of H.R. Schilling, Deceased, Respondent.

Court of Appeals of Oregon, Department 2.

Decided December 23, 1970.

Attorney(s) appearing for the Case

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

Roger L. Dick, The Dalles, argued the cause for respondent. With him on the brief were Dick & Dick, The Dalles.

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

FORT, Judge.

The Department of Revenue appeals from a decision of the circuit court determining the amount of inheritance tax owed by the respondent.

A portion of decedent's property consisted of assets inherited by him from the estate of his mother. Decedent died in May 1967. His mother died less than five years before. Her estate had been subjected to tax by this state.

In computing that tax, the first $15,000 of the estate had not been subjected...

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