Binney v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The personal representative of a decedent’s estate has appealed from the Department of Revenue’s Order No. IH 76-5, dated August 2, 1976, contesting an inheritance tax deficiency. Decedent died on July 17, 1973. The order denied the plaintiff an inheritance tax credit for certain charitable bequests upon the ground that ORS 118.020 (1971 Replacement Part) does not authorize a credit for a bequest to a foreign trustee for charitable purposes.

A concise statement of the case is taken from defendant’s Answering Brief at 1:

"The decedent, Elizabeth Peters Binney, died…