Department of Revenue v. Schilling

The Department of Revenue appeals from a decision of the circuit court determining the amount of inheritance tax owed by the respondent.

A portion of decedent’s property consisted of assets inherited by him from the estate of his mother. Decedent died in May 1967. His mother died less than five years before. Her estate had been subjected to tax by this state.

In computing that tax, the first $15,000 of the estate had not been subjected to taxation, in accordance with ORS 118.100. Appellant contends that the proportionate share of the first $15,000 which passed to the decedent from his mother’s…