Hardwick v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiff has appealed from the defendant’s Order No. IH 73-6 (dated July 31, 1973), which was followed by an assessment of inheritance tax (No. 191656). The question of law presented is: Did the severance of the joint tenancy with right of survivor- ship in certain mutual fund shares, which occurred just prior "to the decedent’s death, result at that time in a gift to the decedent’s wife which is subject to Oregon inheritance tax, pursuant to ORS 118.010 (3) ?

The facts are not in dispute. During the decedent’s lifetime and in each of the years from 1949 through…