653 P.2d 985 (Or. 1982), SC 28392, First Nat. Bank of Oregon v. Department of Revenue, State of Or.

Citation: 653 P.2d 985, 294 Or. 60

Opinion Judge: ROBERTS, J.

Party Name: FIRST NATIONAL BANK OF OREGON, Personal Representative of the Estate of Anna Berliner, Deceased, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant-Respondent.

Attorney: Brad Littlefield, Portland, argued the cause for plaintiff-appellant. On the briefs were Gerson F. Goldsmith and Goldsmith, Siegel, Engel & Littlefield, Portland., Ted E. Barbera, Assistant Attorney General, Salem, argued the cause for defendant-respondent. With him on the brief was Dave Frohnmay...

Case Date: November 16, 1982

Court: Oregon Supreme Court

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653 P.2d 985 (Or. 1982), SC 28392, First Nat. Bank of Oregon v. Department of Revenue, State of Or.

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Federal Cases - 117 F.2d 127 (3rd Cir. 1940), 7427, First-Mechanics Nat. Bank of Trenton v. Commissioner of Internal Revenue
Federal Cases - 422 F.2d 1385 (10th Cir. 1970), 422-69, First Nat. Bank of Amarillo v. United States
California - 36 Cal.App.3d 350, 12473, Bank of California v. Connolly
Indiana - 86 N.E.2d 96 (Ind.App. 1949), 17849, Indiana Dept. of State Revenue, Inheritance Tax Division v. Kitchin
Illinois - 88 N.E.2d 489 (Ill. 1949), 31104, Board of Regents of University of Wis. v. State

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