Unander v. United States National Bank

The appellant, State of Oregon, acting by and through the State Treasurer, appeals from an order of the Circuit Court of Multnomah County (Department of Probate) holding that funds of the estate of Hopkin Jenkins, deceased, accruing to the testamentary trust, hereinafter more particularly described, are exempt from inheritance tax charges. His executors and the testamentary trustee, as respondents, defend the holding of the lower court.

Mr. Jenkins died July 21, 1956. His will was executed September 20, 1948. The provision (subparagraph 2 of Article IY) which inspires this appeal reads:

“TRUST…