Legal Opinion
In Re Hayes' Estate
Oregon Supreme Court
Decided October 7, 1938PublishedCited by 14 opinions
1Opinion of the CourtEossman, J.
This is an appeal from an order of the probate department of the circuit court of Multno mah county, entered March 24, 1938, which determines that the value of the estate of Edward Stephen Hayes, deceased, subject to inheritance taxation, is $1,042,-435.14; that the inheritance tax payable by it is $81,291.57; and that the collateral inheritance tax on the shares of the beneficiaries is $56,172.67. The latter includes a challenged tax of $7,490.76 upon the share of Donald Hayes McGraw, the adopted son of Ruth Hayes McGraw, daughter of the decedent. The total of the above tax is $137,464.24.…
2Cases cited30 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Brown v. HoustonSupreme Court of the United States · 1885
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Blodgett v. SilbermanSupreme Court of the United States · 1928
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3Cited by14 opinions
- Tharalson v. State Department of RevenueOregon Supreme Court · 1978
- Pearson v. McGrawSupreme Court of the United States · 1939
- Comer v. ComerSupreme Court of Georgia · 1942
- Safeway Stores, Inc. v. State Board of AgricultureOregon Supreme Court · 1953
- Dugger v. LaulessOregon Supreme Court · 1959
9 more not listed; retrieve them via the Exa API.