Barker v. Barker

Coeta Barker, as the widow of Donald R. Barker, deceased, appeals from an order directing that she pay the share of the Oregon inheritance taxes apportioned to her under the Uniform Estate Tax Apportionment Act, ORS 116.303 etseq. We affirm.

This proceeding was initiated by co-personal representatives of the decedent’s estate seeking instructions from the circuit court pursuant to ORS 114.2751 regarding the apportionment of inheritance taxes under the decedent’s will and codicil thereto. Article IV of the will bequeaths to the testator’s widow, partially outright and partially in trust,

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