Bryant v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff, the widow of Oliver W. Bryant, an interested party within the purview of ORS 118.180, appealed from the defendant’s Notice of Refund Denial involving the inheritance tax on the Estate of Oliver W. Bryant, deceased, Inheritance File No. 193836. Plaintiff’s claim for refund is based upon her assertion that one-half of the personal property of the deceased husband, received by the plaintiff as a surviving joint owner, is excludable from the decedent’s estate under the provisions of ORS 118.010(2) (a), the plaintiff having given “fair consideration in money…