Vandevert v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff, as the personal representative of the Estate of Claude C. Vandevert, deceased, seeks reversal of the Department of Revenue’s Order No. IH 81-3, dated July 9, 1981, which determined that inheritance taxes for the decedent’s estate should be computed as if distribution of the estate was made under the Oregon laws of intestacy, rather than pursuant to a distribution under a property division agreement entered into between the decedent’s heirs and approved by the probate court. For reasons stated herein, this court affirms the defendant’s order.

The essential…