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GARRISON v. GARRISON

135657, CA A36375.

728 P.2d 535 (1986)

82 Or.App. 165

In the matter of the Estate of L.E. GARRISON, Also Known As Leonard Earl Garrison, Deceased. Barbara Garrison, Formerly Barbara Stoddard; Barton L. Garrison; and Thomas B. Garrison, Respondents. v. William Earl GARRISON, Appellant.

Court of Appeals of Oregon.

Decided November 12, 1986.

Reconsideration Denied January 16, 1987.

Attorney(s) appearing for the Case

Howard E. Speer, Eugene, argued the cause for appellant. With him on the briefs was Speer, Jones & Andersen, Lawyers, P.C., Eugene.

Steven D. Goss, Oregon City, argued the cause for respondent Barbara Garrison. On the brief were Walter B. Hinson and Urbigkeit, Hinson & Abele, Oregon City.

Thomas Garrison, Roseburg, waived appearance pro se for respondent Thomas B. Garrison.

No appearance for respondent Barton L. Garrison.

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

BUTTLER, Presiding Judge.

This appeal is from an order sustaining respondents' objection to the final account filed by the personal representative of the estate of L.E. Garrison, deceased. Appellant suffers from multiple sclerosis. As a result, he is incapable of fully supporting himself and, on the death of his father (decedent), qualified for the inheritance tax credit allowed under ORS 118.035 to surviving physically handicapped children of a decedent.

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