ENTRY FORM

CALENDAR STATUS: Active
SC Number:
S067899
CA Number:
Case Title:
Estate of Helene J. Evans v. Department of Revenue
Date:
05/06/2021
Time:
09:00 AM
Location:
Via Video Case 2
Attorneys:
Timothy R Volpert on behalf of Estate of Helene J Evans
Peenesh Shah on behalf of Oregon Department of Revenue
Comments:
Statement of Issues:
Does Oregon violate the Due Process Clause of the Fourteenth Amendment to the United States Constitution if it includes in the taxable estate of an Oregon decedent the value of the principal assets held in a Montana trust, designated Qualified Terminable Interest Property for federal tax purposes, in which the decedent had held solely a lifetime interest in the income from those assets and a limited interest in receiving distributions of principal, and had had no control over those principal assets.

These summaries of cases are prepared for the benefit of members of the media to assist them in reporting the court's activities to the public. Parties and practitioners should not rely on the summaries, or the statement of issues to be decided in the summaries, as indicating the questions that the Supreme Court will consider. Regarding the questions that the Supreme Court may consider, see Oregon Rule of Appellate Procedure 9.20.
Justice(s) NOT Participating:
Merit Briefs67899BROP.pdf67899BROP.pdf67899BRRS.pdf67899BRRS.pdf67899BRRP.pdf67899BRRP.pdf


Last Revised: 04/09/2021