HENRY v. DEPT. OF REV., 11 OTR 214 (1989)

Calvin S. HENRY, Personal Representative of the Estate of James M. Henry v. DEPARTMENT OF REVENUE TC 2792In the Oregon Tax Court. February 27, 1989. Taxation — Inheritance tax — Statutory provisions 1. For purposes of Oregon inheritance tax, property is generally to be valued at true cash value or market value. (ORS 311.150(1).) Taxation […]

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