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HARDWICK v. DEPARTMENT OF REVENUE

535 P.2d 89 (1975)

Mary A. HARDWICK, Executrix of the Estate of Clifford E. Hardwick, Deceased, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided May 15, 1975.

Attorney(s) appearing for the Case

David A. Kekel of Duffy, Stout, Georgeson & Dahl, Portland, argued the cause and filed briefs for appellant.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Chief Tax Counsel, Salem.

O'CONNELL, Chief Justice.

This is a taxpayer's appeal from a decree of the Oregon Tax Court,1 affirming an order by defendant Department of Revenue which assessed a deficiency in the payment of an inheritance tax payable by plaintiff. The question raised is the applicability of the Oregon inheritance tax statutes where there is a severance of a joint tenancy prior to the death of the joint tenant who furnished the original consideration...

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