Phillips, Pers. Rep. v. Dept. of Rev.

Carlisle B. Roberts, Judge.

Plaintiff appealed from the defendant’s Order No. IH 74-9, dated October 10, 1974, which held that no inheritance tax credit could be allowed for a bequest to a “foreign corporation” in Washington “for the use and benefit” of a charitable organization in Washington. The interpretation of ORS 118.020 (1971 Replacement Part) is involved.

A deficiency of $26,796.77 was determined.

The pertinent facts have been stipulated. The testatrix was an inhabitant of the State of Oregon at the time of her death, March 17, 1973. The decedent’s will provided that, after certain…