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STUART v. DEPARTMENT OF REVENUE

565 P.2d 733 (1977)

278 Or. 623

Lois M. STUART, Personal Representative of the Estate of Chester John Blum, Deceased, Appellant/Cross-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent/Cross-Appellant.

Supreme Court of Oregon, Department 1.

Decided June 21, 1977.

Attorney(s) appearing for the Case

Lee A. Hansen, of Brown, Hansen & Steenson, P.C., Portland, argued the cause and filed briefs for appellant/cross-respondent.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent/cross-appellant. With him on the brief was Lee Johnson, Atty. Gen., Salem.

Before DENECKE, C.J., and HOLMAN, HOWELL and BRADSHAW, JJ.

DENECKE, Chief Justice.

The issue is whether a transfer of a farm was a gift made in contemplation of death and, therefore, at the death of the transferror the property became subject to the Oregon inheritance tax.

The Department of Revenue and the Oregon Tax Court held the transfer was a gift in contemplation of death and subject to Oregon inheritance taxes. 6 O.T.R. Adv.Sh. 389 (1976). The plaintiff personal representative appeals.

ORS 118.010(1...

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