1. Home
  2. Browse Decisions
  3. P.3d
  4. 492 P.3d
  5. 492 P.3d 47 (2021)
 

ESTATE OF EVANS v. DEPT. OF REVENUE

(SC S067899).

492 P.3d 47 (2021)

368 Or. 430

ESTATE OF Helene J. EVANS, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

July 29, 2021.

Attorney(s) appearing for the Case

Timothy R. Volpert, Tim Volpert PC, Portland, argued the cause and filed the briefs for appellant. Also on the briefs was Carol Vogt Lavine, Carol Vogt Lavine LLC, Milwaukie.

Peenesh Shah, Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. Also on the brief were Ellen F. Rosenblum, Attorney General, Benjamin Gutman, Solicitor General.

This case reaches us on direct appeal from a decision of the Oregon Tax Court. The estate of Helene Evans, a deceased Oregon resident, challenges the Tax Court's determination that the Department of Revenue lawfully included in Evans's taxable Oregon estate the principal assets of a Montana trust, of which Evans had been the income beneficiary...

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