DAVID B. WINNINGHAM v. DEPARTMENT OF REVENUE THE UNITED STATES NATIONAL BANK OF OREGON, PERSONAL REPRESENTATIVE OF THE ESTATE OF RAYMOND R. RETER, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 13, 1978. Taxation — Inheritance tax — Constitutionality — Equality and uniformity in general 1. Differentiating between the classes created by […]