Estate of Anderson v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an inheritance tax case. Decedent died, leaving joint bank accounts. Her estate has appealed from the defendant’s Order No. IH 75-8, dated June 18, 1975, levying tax against the entire balance of the joint accounts pursuant to ORS 118.010(2) (a). Issues were raised as to the court’s jurisdiction to try the suit and, on the merits, as to the legal nature of joint bank deposits.

At the time of trial, counsel for the defendant orally demurred to the plaintiff’s complaint, on the ground that the court did not have jurisdiction. Defendant has repeated its…