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THARALSON v. STATE DEPT. OF REVENUE

573 P.2d 298 (1978)

281 Or. 9

Eric THARALSON, Testamentary Trustee of Trust Established by Will of Agnes E. Tharalson, and Estate of Gwendolyn Miller, Deceased, Appellants, v. STATE of Oregon and Department of Revenue of the State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided January 3, 1978.

Attorney(s) appearing for the Case

Steven A. Zamsky of Giacomini, Jones & Zamsky, P.C., Klamath Falls, argued the cause and filed a brief for appellants.

Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James A. Redden, Atty. Gen.

LINDE, Justice.

Oregon subjects to taxation "[a]ll property and any interest therein, within the jurisdiction of the state, whether belonging to the inhabitants of this state or not," which is transferred by inheritance or in other specified ways on the occasion of a person's death. ORS 118.010. The rate of the tax on an estate is determined by the amount of the estate subject to the tax, according to the following table set forth in ORS 118.100(1):

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