Beatty v. Cake

When this case was here before (Beatty v. Cake, 1964, 236 Or 498, 387 P2d 355, 390 P2d 176) we held that there should be an apportionment of the amount of the federal estate taxes between these parties. The case was returned to the trial court to make the apportionment. Defendants appeal from the apportionment made by the trial court.

Defendants are the trustees of a trust estate created by a gift made by Nathaniel E. Berry during his lifetime. The value of the trust estate was added to the gross value of Mr. Berry’s estate for federal estate tax purposes. We were told in the brief filed by…