OAG 40-29.

• Case Date: August 08, 1940
• Court: Oregon

Oregon Attorney General Opinions 1940. OAG 40-29. 34OPINION NO. 40-29[20 Or. Op. Atty. Gen. 34]Secretary of state is required to refund inheritance tax erroneously paid, when so directed by decree of circuit court.August 8, 1940.Hon. Earl Snell,Secretary of State. Dear Sir: Under date of July 9, 1940, you submit a certified copy of a decree of the circuit court for Multnomah county in case No. 133-589, in which it is held that certain property listed in the inventory of the estate of Peter Loughlin is the property of Katherine A. Hall and that she is entitled to have all of said property returned to her, and that the administrator of the estate of Peter E. Loughlin, deceased, paid out of said funds an inheritance tax on the property listed as a part of the estate of said Peter E. Loughlin which should be charged against the cash on hand at his death and income received during the course of administration of his estate, and it is decreed that the administrator of the estate of Peter E. Loughlin, deceased, be allowed a credit for amounts expended by the estate of Peter E. Loughlin, including the said inheritance tax. Attached to your said letter is a petition for order redetermining inheritance tax in the matter of the estate of Peter E. Loughlin, deceased, and a certified copy of an order of the circuit court for Multnomah county, department of...