Legal Opinion
Tharalson v. State Department of Revenue
Oregon Supreme Court
Decided January 3, 1978No. TC 1021, SC 24814PublishedCited by 48 opinions
1Opinion of the CourtLinde, J.
Oregon subjects to taxation "[a]ll property and any interest therein, within the jurisdiction of the state, whether belonging to the inhabitants of this state or not,” which is transferred by inheritance or in other specified ways on the occasion of a person’s death. ORS 118.010. The rate of the tax on an estate is determined by the amount of the estate subject to the tax, according to the following table set forth in ORS 118.100 (1):
The rates of tax on all estates shall be as follows:
On any amount But not Rate
exceeding exceeding (in percent)
$ 25,000 $ 75,000 3
75,000 100,000 4
100.000 300,000 7
2Cases cited30 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Curry v. McCanlessSupreme Court of the United States · 1939
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Blodgett v. SilbermanSupreme Court of the United States · 1928
25 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- State v. ClarkOregon Supreme Court · 1981
- State v. TourtillottOregon Supreme Court · 1980
- Hewitt v. State Accident Insurance Fund Corp.Oregon Supreme Court · 1982
- Jarvill v. City of EugeneOregon Supreme Court · 1980
- City of Klamath Falls v. WintersOregon Supreme Court · 1980
43 more not listed; retrieve them via the Exa API.