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BANK OF CALIFORNIA, N.A. v. DEPT. OF REVENUE

TC 1100; SC 25727.

594 P.2d 1244 (1979)

286 Or. 427

The BANK OF CALIFORNIA, N.A., Executor of the Estate of Frank C. Wagenknecht, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, Department 1.

Decided May 15, 1979.

Attorney(s) appearing for the Case

Borden F. Beck, Jr., Portland, argued the cause for appellant. With him on the briefs were Charles J. Strader, and Black, Helterline, Beck & Rappleyea, Portland.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James A. Redden, Atty. Gen.

Before DENECKE, C.J., and HOLMAN, HOWELL and LENT, JJ.

HOWELL, Judge.

The plaintiff appeals from a decree of the Tax Court disallowing an inheritance tax credit.

The decedent, a resident of this state, died testate in January, 1972. His will appointed plaintiff as executor. After some individual bequests the testator, in paragraph "Fifth" of his will, left the remainder of his estate to plaintiff Bank of California, Portland, Oregon, "as trustee for the purpose of paying a life income from the earnings to my wife...

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