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BINNEY v. DEPARTMENT OF REVENUE

TC 1101; SC 25324.

581 P.2d 950 (1978)

Edwin BINNEY, 3D, Personal Representative of the Estates of Elizabeth Peters Binney, Deceased, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, Department 1.

Decided August 1, 1978.

Attorney(s) appearing for the Case

Ridgway K. Foley, Jr., Portland, argued the cause for appellant. With him on the briefs were Robert G. Simpson, David K. McAdams, and Souther, Spaulding, Kinsey, Williamson & Schwabe, Portland.

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

Before HOLMAN, P.J., and HOWELL and LENT, JJ., and RICHARDSON, J. Pro Tem.

HOWELL, Justice.

Plaintiff appeals from a decree of the Tax Court which disallowed a tax credit under ORS 118.020 against inheritance taxes imposed by the Department of Revenue. The facts have been stipulated.

The decedent, Elizabeth Peters Binney, died testate in Massachusetts in July, 1973. At the time of her death, she owned property in this state. Her son, Edwin Binney III, the plaintiff herein, is the personal representative in Oregon for the estate of...

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