THE ESTATE OF RONALD J. KLUPENGER, Brian P. KLUPENGER, Personal Representative v. DEPARTMENT OF REVENUE. TC 4079.In the Oregon Tax Court. March 25, 1998. INCOME TAXATION — INCOME IN RESPECT OF A DECEDENT 1. IRC regulation section 1.691(a)-(l)(b) provides in part that “`income in respect of a decedent’” is income a decedent was entitled to […]