Felkins v. Department of Revenue

Carlisle B. Boberts, Judge.

The plaintiff, as personal representative of the Estate of Barbara E. Felkins, deceased, pursuant to ORS 118.180, appealed from the order of the Department of Bevenue (No. IH 73-5, dated July 11, 1973) and the defendant’s notice of determination and assessment of inheritance tax, praying for a redetermination.

The facts are not in dispute and the cause has been submitted to the court on briefs. The decedent, Barbara E. Felkins, an Oregon resident, died on December 12,1970. At the time of her death, she held the vendor’s interest in two contracts for the sale of land…