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PRESTIDGE v. DEPT. OF REV.

TC 5137.

21 OTR 386 (2014)

Jacquelyn PRESTIDGE, Trustee of the Mifflin and Nancy Thomas Trust "A," Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

May 13, 2014.

Attorney(s) appearing for the Case

Daniel C. Re , Hurley Re PC, Bend, filed the motion and argued the cause for Plaintiff (taxpayer).

Nathan Carter , Assistant Attorney General, Department of Justice, Salem, filed the cross-motion and argued the cause for Defendant Department of Revenue (the department).

Decision for Defendant rendered May 13, 2014.

I. INTRODUCTION

This inheritance tax case is before the court on cross-motions for summary judgment. Plaintiff (taxpayer) and Defendant (the department) have entered into a stipulation of facts and other uncontroverted material in the record provides additional facts or context for stipulated facts.

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