Legal Opinion
Starker v. Department of Revenue
Oregon Tax Court
Decided March 28, 1975PublishedCited by 6 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
The plaintiff appealed from the defendant’s determination of deficiencies in gift taxes due the State of Oregon, pursuant to ORS 119.250, for gifts made in the calendar years 1969, 1970 and 1971 (Gift Tax File No. G-73015). The gift taxes at issue in case No. 756 are for the years 1969 and 1970; the gift taxes at issue in case No. 867 are for the year 1971.
Plaintiff is a resident of Benton County, Oregon. He has engaged in timber operations for many years. During the years 1969, 1970 and 1971, plaintiff made gifts of timber, timberlands, two lots in the City of…
2Cases cited5 opinions
- Astoria Plywood Corp. v. Department of RevenueOregon Supreme Court · 1971
- Chicago and North Western Railway Co. v. HillardWyoming Supreme Court · 1972
- American Savings Life Insurance v. State ex rel. HermanCourt of Appeals of Arizona · 1970
- Westbrook v. Department of RevenueOregon Tax Court · 1974
- Bump v. Department of RevenueOregon Tax Court · 1970
3Cited by6 opinions
- Swenson v. Department of RevenueOregon Supreme Court · 1976
- Rosboro Lumber Co. v. HeineOregon Tax Court · 1979
- Tollefson v. Department of RevenueOregon Tax Court · 1979
- Valley River Center v. Department of RevenueOregon Tax Court · 1976
- Riensche v. Department of RevenueOregon Tax Court · 1980
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