Estate of Terney v. Belton

Roy V. Terney, individually and as executor under the last will and testament of Martha E. Terney, deceased, appeals from an order of the circuit court redetermining inheritance tax.

Roy’s father was the brother of Martha E. Terney’s husband. Roy is a beneficiary under the will of the deceased and claims to be her nephew and thus entitled to a lower rate of taxation on his inheritance than would be the case if he did not enjoy that relationship.

ORS 118.100 (1) sets forth graduated rates of tax on all estates and provides that the tax on the estate “shall be in full for all inheritance tax on…