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SEYMOUR v. DEPT. OF REV.

OTC 2928; SC S37526.

809 P.2d 100 (1991)

311 Or. 254

E. Daniel SEYMOUR and Joanne Seymour, Plaintiffs-Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, In Banc.

Decided April 4, 1991.

Attorney(s) appearing for the Case

E. Daniel Seymour, Lake Oswego, argued the cause and filed the briefs for plaintiffs-appellants.

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

FADELEY, Justice.

Taxpayers' appeal from an Oregon Tax Court decision, 11 OTR 394, presents two issues: (1) whether federal income tax law governs Oregon inheritance tax law in view of Article IV, section 32, of the Oregon Constitution1 and (2) whether it is permissible under Oregon statutes to tax as income a gain in value that may also be taxable for Oregon inheritance tax purposes.

The parties stipulated to the following facts...

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