Barnum v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appeals from the Department of Revenue’s Order No. IH 73-2, assessing additional inheritance taxes resulting from plaintiff’s classification as a “nonrelative” to the deceased, her natural father. Plaintiff prays that, though she was adopted, she be determined to be a “child” within the purview of ORS 118.100 (1) and thus saved from the collateral inheritance tax imposed by ORS 118.100 (3).

The facts are not in dispute. The plaintiff is the natural child of Leslie R. Palfrey, the deceased. While yet a minor, the plaintiff was adopted by another person. On…