O'Donnell v. Scott

The single question here involved is whether the amount of the federal estate tax on this estate should be deducted from the residuum of the estate before computing the additional collateral inheritance tax payable to the state of Oregon, under the second paragraph of § 20-105, O. C. L. A., on the distributive share of James B. O’Shea, Jr., nephew of the decedent. The circuit court ruled that the federal estate tax should not be deducted. From this order John F. O’Donnell, executor, and James B. O’Shea, Jr., administrator with the will annexed of the estate of John F. O’Shea, deceased, have…