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FIRST NAT. BANK v. DEPARTMENT OF REVENUE

No. 1457; SC 28392.

653 P.2d 985 (1982)

FIRST NATIONAL BANK OF OREGON, Personal Representative of the Estate of Anna Berliner, Deceased, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, In Banc.

Decided November 16, 1982.

Attorney(s) appearing for the Case

Brad Littlefield, Portland, argued the cause for plaintiff-appellant. On the briefs were Gerson F. Goldsmith and Goldsmith, Siegel, Engel & Littlefield, Portland.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for defendant-respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

ROBERTS, Justice.

Plaintiff seeks review of a decision of the Oregon Tax Court denying a claim for refund of inheritance taxes which were paid as the result of the probate of an estate. The facts have been stipulated and are stated here as set out in the opinion of the tax court.

"* * * On February 18, 1957, Anna and Sigfrid Berliner, wife and husband, executed mutual wills whereby each left all of his or her property to the survivor and then, if the estate...

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