In Re Lowengart's Estate

In a proceeding to determine inheritance tax the court below decreed that certain remainder interests, transferred in trust by Ignatz Lowengart, deceased, of Portland, Oregon, were subject to the tax. The executors of the last will and testament of Ignatz Lowengart, deceased, have appealed. The question is whether or not these remainder interests constitute property or an interest therein, passing or vesting by deed, grant or gift, intended to take effect in possession or enjoyment after the death of the grantor, within the meaning of Section 10-601, Oregon Code 1930.

Under date of December 1,…