Adams v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appeals from the Department of Revenue’s Amended Order No. IH 74-12, issued on February 4, 1975, which held that certain payments made to the widow of the decedent after the decedent’s death were subject to Oregon’s inheritance tax.

The decedent, Stanley S. Adams, died on June 3, 1972. Betty L. Adams, his wife, is the duly qualified and appointed personal representative of his estate. Mr. Adams was the founder, president and general manager of Electrical Construction Company. Sometime prior to Mr. Adams’ death, the company’s stock was purchased by Northwest…