Klose's Estate United States National Bank v. Holman

This is an appeal from an order determining the amount of inheritance tax due from the estate of Alois Klose, deceased. Alois Klose, a resident of Multnomah county, Oregon, died testate June 8, 1931, leaving an estate valued at approximately $140,000. After the first inventory of the estate was filed, the executor was apprised of the fact that decedent, at the time of his death, had on deposit in a bank in Germany the sum of $15,000. The executor made demand for the amount of the deposit, but the bank was enjoined from paying the same by Gertrude Klose, a niece of the decedent, who claimed…