Estate of Frances Tate v. Dept. of Rev.

CARL N. BYERS, Judge.

This case concerns the procedures by which taxpayers may appeal and seek refunds of Oregon inheritance taxes. The relevant facts are few and have been stipulated to by the parties as follows:

“1. The decedent, Frances Tate, died on February 13, 1974.

“2. On December 17,1974, an inheritance tax return was filed, showing a tax due of $3,069.71. The tax was paid with the return.

“3. The inheritance tax return claimed two mortgages as deductions from the total estate, but the necessary supporting documentation was not submitted.

“4. A Notice of Deficiency was issued on August 31,…