Rogers v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff appealed from the Department of Revenue’s determination on December 16, 1976, found in the defendant’s Order No. G 76-3, of a gift tax deficiency for the calendar year 1974, as set out in the department’s undated notice No. G208682. The asserted deficiency results from defendant’s classification of the donee, Berkeley Lowell Davis, as plaintiff’s nephew, rather than as plaintiff’s son. A gift to a nephew is subjected to an additional or collateral tax by ORS 119.061(3), whereas a gift to a son is exempted from such a tax by ORS 119.061(2), after payment of…