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DEPT. OF REVENUE v. FIRST NAT. BANK OF OREGON

479 P.2d 256 (1971)

IN THE MATTER OF THE ESTATE OF IDA M. BEADLE, Deceased. Department of Revenue, State of Oregon, Appellant, v. FIRST NATIONAL BANK OF OREGON, Executor of the Estate of Ida M. Beadle, Deceased, Respondent. In the matter of the Estate of Viola S. Eppstein, Deceased. Department of Revenue, State of Oregon, Appellant, v. MAXWELL N. UNGER, Executor of the Estate of Viola S. Eppstein, Deceased, Respondent. In the matter of the Estate of Harriet G. Wise, Deceased. Department of Revenue, State of Oregon, Appellant, v. ZINA A. WISE, Jr., Franklin G. Wise and James C. Maletis, Co-Executors of the Estate of Harriet G. Wise, Deceased, Respondents.

Court of Appeals of Oregon, Department 1.

Decided January 14, 1971.

Rehearing Denied February 9, 1971.

Review Denied March 30, 1971.

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 C. Martin and Robert E. Glasgow, Portland, argued the cause for respondents. With them on the brief were Dusenbery, Martin, Beatty, Bischoff & Templeton, and James C. Maletis and Francis M. Reagan, Portland.

George Black, Jr., Portland, argued the cause for the Estate of Aaron M. Frank, Deceased, as amicus curiae. With him on the brief were Black, Kendall, Tremaine, Boothe & Higgins, Portland.

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

FOLEY, Judge.

This is an appeal by the Department of Revenue from a decree of the Circuit Court for Multnomah County ruling that United States Treasury bonds in each of the three estates were properly appraised at their full and true value on the date of decedent's death. The Department contends that those United States Treasury bonds in each of the estates which were utilized at the higher par value in the payment of federal estate taxes should be appraised at par...

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