Tharalson v. St. of Ore. and Dept. of Rev.

Carlisle B. Roberts, Judge.

Plaintiffs in this action seek a declaration that ORS 118.095, which requires proration of inheritance tax exemptions for those estates consisting of property located both within and without the State of Oregon, is in violation of the constitutions of the United States and the State of Oregon. They also seek recovery of taxes paid to the State of Oregon as a result of the operation of ORS 118.095. ①

Plaintiff Eric Tharalson is the trustee of the testamentary trust established by the will of Agnes E. Tharalson, deceased, the trust including the probated estate after…