Bray v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an appeal from the defendant’s Order No. IH 73-3 (dated Jnne 11, 1973), and its notice of inheritance tax deficiency (No. 193082), in the Matter of the Estate of Roy A. Bray, deceased.

At issue is whether the payments to which the plaintiff-widow and surviving children of decedent have become entitled, as a result of the decedent’s participation in the Portland Fire and Police Disability and Retirement Fund (Charter of the City of Portland, Chapter Y), are taxable under ORS 118.050(3) as a pension (as ordered by the defendant) or are wholly exempt as…