1. Home
  2. Browse Decisions
  3. P.3d
  4. 252 P.3d
  5. 252 P.3d 306 (2011)
 

FORCE v. DEPARTMENT OF REVENUE

(TC 4886; SC S058252).

252 P.3d 306 (2011)

350 Or. 179

Rebecca Gwen FORCE, Personal Representative of the Estate of William R. Pierson, Deceased, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

Decided April 7, 2011.

Attorney(s) appearing for the Case

David C. Force, Eugene, argued the cause and submitted the briefs for appellant.

Douglas Adair, Senior Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was John R. Kroger, Attorney General.

LANDAU, J.

At issue in this case is the inheritance tax liability of the estate of decedent, based on the value of a farm that he owned at the time of his death. Plaintiff, the personal representative of the estate, concluded that the estate owes no state inheritance tax. The Department of Revenue (department) disagreed, concluding that the estate owes $26,767, plus penalties and interest, and issued a notice of deficiency in that amount. Plaintiff then initiated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases