Estate of McGee v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff has appealed from defendant’s Order No. IH 77-5, dated June 28, 1977. In that order the defendant determined that plaintiff owed additional inheritance taxes in the sum of $7,890.51, based upon defendant’s findings (a) that the remainder interest of the decedent, Ethel Leona McGee, in a testamentary trust created by her deceased father’s will was vested and therefore taxable and (b) that the estate’s claim of farm use values under ORS 118.155 must be disallowed because the agricultural zone described in the Harney County Zoning Ordinance of 1971 did…