Force v. Department of Revenue, Tc-Md 070651b (or.tax 12-11-2008)

ORDER DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

This matter is before the court on Plaintiff's Motion for Summary Judgment (motion) filed January 31, 2008. Oral argument was held in the Oregon Tax Court in Salem, Oregon on May 29, 2008. Plaintiff was represented by David Force. Defendant was represented by Douglas Adair.

I. STATEMENT OF FACTS

Plaintiff appeals the 2003 Oregon inheritance tax assessment based on the value of the estate's real property. William R. Pierson (Pierson) died testate in Springfield, Oregon, on January 1, 2003. (Ptf's Mot for Summ J at 2.) The subject property is a…