Jayne v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs appealed from defendant’s Order No. IH 75-6, dated April 22, 1975, denying plaintiffs’ petition to abate an inheritance tax deficiency in the sum of $1,550 (defendant’s Notice No. 202469, dated April 29, 1975).

The facts are undisputed. On April 18, 1973, the decedent died testate, a resident and domiciliary of the City of Portland. The personal representatives filed the state inheritance tax return with defendant on December 12,1973, within the time required by statute. After the time of decedent’s death, but before the taxes imposed by the inheritance…