First National Bank v. Holman

This case involves the constitutional validity of so much of chapter 13, Oregon Laws 1935 (§ 10-603a, Oregon Code 1935 Supplement), as provides that the federal estate tax shall not be deducted from the gross value of the taxable estate of a decedent in ascertaining the net value of such estate for the purpose of computing the amount of inheritance tax payable to the State of Oregon.

Lucius Allen Lewis died testate in Portland, Oregon, September 19, 1935. To a daughter, Clementine Lewis Bowser, he bequeathed the sum of $10,000, and the balance of his estate he left to the First National Bank…