Chapter 118

LAW REVIEW CITATIONS: 9 WLJ 254 (1973); 13 WLJ 1 (1976); 57 OLR 309 (1978)

      118.010

NOTES OF DECISIONS

In general

      A widow’s right to social security benefits is not taxable under this section. Sleeter v. Dept. of Rev., 5 OTR 600 (1975)

      Where a decedent had transferred property subject to the holding of the actual bill of sale until death, the escrow did not create a taxable succession under this section. Jones, Exec., v. Dept. of Rev., 6 OTR 1 (1975)

      Where spouse had given fair consideration through work and services for of 1/2 of jointly held personal property arising from operation of grocery store, exemption provisions of this section did not require establishment of legal partnership therein. Bryant v. Dept. of Rev., 6 OTR 559 (1975)

      This section does not apply where there is a severance of a joint tenancy prior to the death of the joint tenant who furnished the original consideration for the property. Hardwick v. Dept. of Rev., 272 Or 100, 535 P2d 89 (1975)

      The salary payments received by the widow from the decedent’s employer after the decedent’s death were not includable in the decedent’s estate. Adams v. Dept. of Rev., 6 OTR 384 (1976)

      The value of a farm transferred by the decedent was subject to inheritance tax as a transfer made in contemplation of death. Stuart v. Dept. of Rev., 6 OTR 389 (1976), aff’d 278 Or 623, 565 P2d 733 (1977)

      Where stocks and bonds were registered in names of decedent-mother, son and daughter-in-law as joint tenants with right of survivorship upon mother’s death, there was taxable transfer to daughter-in-law, despite fact that decedent intended son to be sole object of bounty unless he predeceased wife. Dworett v. Dept. of Revenue, 288 Or 115, 602 P2d 1071 (1979)

      Where decedent died on day after date on which no Oregon tax liability would be assessed if no federal tax liability was assessed under version of Internal Revenue Code specified in this section, decedent’s estate was subject to Oregon tax liability. Estate of Pierson v. Dept. of Revenue, 20 OTR 65 (2010)

      Under federal law, allowable state death tax credit is different than amount that is actually allowed. Force v. Dept. of Revenue, 350 Or 179, 252 P3d 306 (2011)

      For cases in which decedent dies on or after January 1, 1998, state inheritance tax liability is calculated by reference to Internal Revenue Code in effect on December 31, 2000. Force v. Dept. of Revenue, 350 Or 179, 252 P3d 306 (2011)

Property passing to transferee

      The veteran benefits received by the decedent’s widow from the federal government were not taxable under Oregon’s inheritance tax because they did not constitute property within the meaning of this section and because they were never part of the decedent’s estate. Estate of Seitz v. Dept. of Rev., 6 OTR 243 (1975)

      Inheritance taxes were properly levied on the decedent’s funds in the joint bank account where the presumption that the decedent intended the funds pass to the surviving joint tenant had not been overcome. Estate of Anderson v. Dept. of Rev., 6 OTR 339 (1976)

LAW REVIEW CITATIONS: 12 WLJ 345-354 (1976); 84 OLR 317 (2005)

      118.100

NOTES OF DECISIONS

      This section and ORS 109.041 (1) must be read in pari materiaand as such deny exemption from collateral inheritance tax to an adopted child who inherits from its natural parent. Barnum v. Dept. of Rev., 5 OTR 508 (1974)

      Where taxpayer may not have federal tax liability but has Oregon tax liability, Oregon tax is due on date on which federal tax would be due if taxpayer were federally liable. Estate of Pierson v. Dept. of Revenue, 20 OTR 65 (2010)

      For cases in which decedent dies on or after January 1, 1998, federal estate tax that is payable is calculated by reference to Internal Revenue Code in effect on December 31, 2000. Force v. Dept. of Revenue, 350 Or 179, 252 P3d 306 (2011)

LAW REVIEW CITATIONS: 16 WLR 316 (1979)

      118.160

LAW REVIEW CITATIONS: 84 OLR 317 (2005)

      118.250

ATTY. GEN. OPINIONS: Construing 1971 amendment as to fees charged to record receipts, (1971) Vol 35, p 976

      118.410

NOTES OF DECISIONS

      The Tax Court has jurisdiction under ORS 305.405 and 305.410 and this section to determine the right to property on the death of a decedent for purposes of determining state inheritance taxes. Estate of Anderson v. Dept. of Rev., 6 OTR 339 (1976)

      118.535

LAW REVIEW CITATIONS: 16 WLR 315 (1979)