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BARKER v. BARKER

No. 50-80-00540; CA A26305.

672 P.2d 370 (1983)

65 Or.App. 635

In the matter of the Estate of Donald R. BARKER, Deceased. Coeta Barker, Appellant, v. Coeta BARKER and Joseph A. Moore, Co-Personal Representatives of the Estate of Donald R. Barker, Deceased; Coeta Barker and Joseph A. Moore, Trustees of the Charitable Remainder Unitrusts Created by the Last Will and Testament of Donald R. Barker; Orville G. Reese and Pauline Reese, Charles Reese and Mary Reese, and Richard Reese and Christa Reese, Life Income Beneficiaries of Separate Charitable Remainder Unitrusts Created by the Last Will and Testament of Donald R. Barker; and Vernon D. Gleaves, Successor Trustee to Peter K. Maier, As a Co-Trustee of the Charitable Remainder Unitrusts, Respondents.

Court of Appeals of Oregon.

Decided November 23, 1983.

Reconsideration Denied January 13, 1984.

Attorney(s) appearing for the Case

Barbee B. Lyon, Portland, argued the cause for appellant. With him on the briefs was Tonkon, Torp, Galen, Marmaduke & Booth, Portland.

Vernon D. Gleaves, Eugene, waived appearance for respondents Coeta Barker and Joseph A. Moore (in their capacities as co-personal representatives and executrix and executor of the estate of Donald R. Barker).

James P. Harrang, Eugene, waived appearance for respondents Reese.

Maurice O. Georges, Portland, waived appearance for respondents Joseph A. Moore, Vernon D. Gleaves and James Reinmuth (in their capacities as trustees).

Before BUTTLER, P.J., and WARREN and ROSSMAN, JJ.

BUTTLER, Presiding Judge.

Coeta Barker, as the widow of Donald R. Barker, deceased, appeals from an order directing that she pay the share of the Oregon inheritance taxes apportioned to her under the Uniform Estate Tax Apportionment Act, ORS 116.303 et seq. We affirm.

This proceeding was initiated by co-personal representatives of the decedent's estate seeking instructions from the circuit court pursuant to ORS 114.2751...

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