Unander v. PASQUILL

Sig Unander, as State Treasurer, appeals from an order of the Circuit Court for Multnomah County, Probate Department, overruling the Treasurer’s objections to the court’s determination of the inheritance tax in the estate of Caroline A. McKinnon, deceased. John Pasqüill and Carolyn Kamm Jackson are Mrs. McKinnon’s executors.

The decedent left a net taxable estate of $802,810.51. After due allowance for a charitable bequest of $10,000 the tax assessed pursuant to ORS 118.100(1) ① amounted to $55,357.80.

Specific legacies totaling $235,625 distributed in varing amounts were left to twenty…