Hardwick v. Department of Revenue

This is a taxpayer’s appeal from a decree of the Oregon Tax Court, ① affirming an order by defendant Department of Revenue which assessed a deficiency in the payment of an inheritance tax payable by plaintiff. The question raised is the applicability of the Oregon inheritance tax statutes where there is a severance of a joint tenancy prior to the death of the joint tenant who furnished the original consideration for the property.

The facts are not disputed. Plaintiff is the widow of Clifford E. Hardwick, who died on July 24, 1971. Prom the year 1949 through 1970 decedent purchased shares of…