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KINGERY v. DEPARTMENT OF REVENUE

554 P.2d 471 (1976)

276 Or. 241

Marion L. KINGERY, Personal Representative of the Estate of Lyle B. Kingery, Deceased, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided September 23, 1976.

Attorney(s) appearing for the Case

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Walter J. Apley, Asst. Atty. Gen., Salem.

Lee A. Hansen, Portland, argued the cause for respondent. With him on the brief were Brown, Hansen & Steenson P.C., Portland.

BRYSON, Justice.

Defendant appeals from a decree of the Oregon Tax Court which reversed an order of the Department of Revenue relating to the fair market value for inheritance tax purposes of 4,058 shares in Chinook Investment Company (hereinafter Chinook), a closely held family investment corporation. 6 OTR 202 (1975). As stated by the Tax Court, the issue is how these shares should be valued for inheritance tax purposes...

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