Legal Opinion
Estate of Seitz v. Department of Revenue
Oregon Tax Court
Decided November 24, 1975PublishedCited by 3 opinions
1Opinion of the Court
Carlisle B. Boberts, Judge.
Plaintiff appealed from the Department of Bevenue’s Order No. IH 74-10, dated October 18, 1974, assessing additional Oregon inheritance taxes. The defendant contends that veterans’ benefits received by the decedent’s widow are subject to the tax. Plaintiff argues that veterans’ benefits are similar to the social security benefits which were held nontaxable in Est. R. L. Sleeter v. Dept. of Rev., 5 OTR 600 (1974).
The facts are not in dispute and the matter was tried on briefs. The decedent, an Oregon resident, was killed on December 22, 1972, while flying for the…
2Cases cited17 opinions
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Sweet v. Department of TaxationWisconsin Supreme Court · 1955
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3Cited by3 opinions
- Adams v. Department of RevenueOregon Tax Court · 1976
- Arnold v. Department of RevenueOregon Tax Court · 1978
- Estate of Daviscourt v. Department of RevenueOregon Tax Court · 1976