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FORCE v. DEPARTMENT OF REVENUE

(TC 4886; SC S058252).

252 P.3d 306 (2011)

350 Or. 179

Rebecca Gwen FORCE, Personal Representative of the Estate of William R. Pierson, Deceased, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

Decided April 7, 2011.

Attorney(s) appearing for the Case

David C. Force , Eugene, argued the cause and submitted the briefs for appellant.

Douglas Adair , Senior Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was John R. Kroger , Attorney General.

LANDAU, J.

At issue in this case is the inheritance tax liability of the estate of decedent, based on the value of a farm that he owned at the time of his death. Plaintiff, the personal representative of the estate, concluded that the estate owes no state inheritance tax. The Department of Revenue (department) disagreed, concluding that the estate owes $26,767, plus penalties and interest, and issued a notice of deficiency in that amount. Plaintiff then initiated...

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