Unander v. Murphy

This is an appeal by the Honorable Sig Unander, State Treasurer, from a decree of the Probate Department of the Circuit Court for Multnomah County, which overruled objections presented by him to the court’s determination of the inheritance tax payable by the estate of Edith M. McGinn, deceased. ORS 118.010 through 118.700 entrusts the administration of the inheritance tax law to the State Treasurer. The *79appellant State Treasurer presents two assignments of error. They follow:

“The probate court erred in allowing a deduction for the federal estate tax in computing the taxable remainder passing…