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ESTATE OF EVANS v. DEPT. OF REVENUE

(SC S067899).

492 P.3d 47 (2021)

368 Or. 430

ESTATE OF Helene J. EVANS, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

July 29, 2021.

Attorney(s) appearing for the Case

Timothy R. Volpert , Tim Volpert PC, Portland, argued the cause and filed the briefs for appellant. Also on the briefs was Carol Vogt Lavine , Carol Vogt Lavine LLC, Milwaukie.

Peenesh Shah , Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. Also on the brief were Ellen F. Rosenblum , Attorney General, Benjamin Gutman , Solicitor General.

This case reaches us on direct appeal from a decision of the Oregon Tax Court. The estate of Helene Evans, a deceased Oregon resident, challenges the Tax Court's determination that the Department of Revenue lawfully included in Evans's taxable Oregon estate the principal assets of a Montana trust, of which Evans had been the income beneficiary...

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