1. Home
  2. Browse Decisions
  3. P.2d
  4. 530 P.2d
  5. 530 P.2d 28 (1974)
 

BARNUM v. DEPARTMENT OF REVENUE

530 P.2d 28 (1974)

Roberta P. BARNUM, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided December 31, 1974.

Attorney(s) appearing for the Case

William L. Dickson, Portland, argued the cause for appellant. With him on the briefs were Pozzi, Wilson & Atchison, Portland, and Alexander Schneider and Robert B. Carlson, of Schneider & Moultrie, Portland.

Walter J. Apley, Asst. Atty. Gen., Salem argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Chief Tax Counsel, Salem.

Before O'CONNELL, C.J., and McALLISTER, HOLMAN, TONGUE, HOWELL, BRYSON and SLOPER, JJ.

PER CURIAM.

The sole issue in this appeal from the decision of the Oregon Tax Court is whether an adopted child who is the beneficiary of the will of her natural father should be considered as a nonrelative and subject to the inheritance tax rate set forth in ORS 118.100(3).

The Tax Court held that plaintiff was subject to the collateral tax imposed by ORS 118.100(3) on nonrelatives. We agree with the decision of the Tax Court and adopt its opinion, 5 OTR...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases