THE BANK OF CALIFORNIA, N.A., EXECUTOR OF THE ESTATE OF FRANK C. WAGENKNECHT v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 12, 1978. Taxation — Inheritance taxes — Exemptions — Charitable, educational or religious bequests 1. An educational gift in trust to an Illinois trustee is not exempt under ORS 118.020(3) (1971 Replacement […]
