Jones v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appeals from defendant’s order No. IH 73-4, dated June 25, 1973, imposing inheritance tax under ORS 118.010 on the transfer of property known as the Cascade City Center Motel, which was transferred to Marvin W. Hicks and Elenora H. Hicks pursuant to an agreement between the decedent and the transferees, dated December 9, 1970. The plaintiff alleges that the property was transferred for full and adequate consideration and, therefore, not subject to tax under ORS 118.010.

The factual aspects of the case are clear and the parties have stipulated to them. Prior…