Legal Opinion
McCoy v. Department of Revenue
Oregon Tax Court
Decided June 18, 1975PublishedCited by 2 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
The plaintiff is the duly appointed and acting personal representative of the Estate of Josephine McCoy, deceased. The estate is being probated in Wasco Conn ty (File No. 4500). At the time of her death, February 21,1974, the decedent owned specified real property in Sherman County which had received special assessment for farm use under ORS 308.370(1) and which was valued by the estate for inheritance tax purposes at $46,000. Defendant increased this value as of the date of death, February 21, 1974, to $57,820, on the basis of its interpretation of ORS 118.155. The…
2Cases cited5 opinions
- City of Portland v. DuntleyOregon Supreme Court · 1949
- Gouge v. DavidOregon Supreme Court · 1948
- Curly's Dairy, Inc. v. State Department of AgricultureOregon Supreme Court · 1966
- Van Ripper v. Oregon Liquor Control CommissionOregon Supreme Court · 1961
- Ewauna Box Co. v. Weyerhaeuser Timber Co.Oregon Supreme Court · 1953
3Cited by2 opinions
- Liquid Air Inc. v. Department of RevenueOregon Tax Court · 1979
- Fireman's Fund Ins. Co. v. Ed Niemi Oil Co., Inc.District Court, D. Oregon · 2006