OAG 40-54.

• Case Date: September 09, 1940
• Court: Oregon

Oregon Attorney General Opinions 1940. OAG 40-54. 64OPINION NO. 40-54[20 Or. Op. Atty. Gen. 64]Express trusts of real property cannot be created by parol. Proof of resulting trust must be strong, clear and convincing. In absence of such proof, estate of person claiming to have held title in trust will be taxed on basis of ownership by him.September 9, 1940.Hon. Walter E. Pearson,State Treasurer. Dear Sir: With your letter of August 16, 1940, you submit the following documents:

1. Copy of inventory and appraisement of the estate of George W. Staggs, deceased, Umatilla county;

2. Copy of inventory and appraisement of the estate of Martha A. Staggs, deceased, Umatilla county;

3. Copy of last will and testament of George W. Staggs, deceased;

4. Copy of brief of Homer I. Watts, relating to the real property mentioned in the copy of the antenuptial agreement of George W. Staggs and Mary E. Lansdale attached thereto;

5. Letter of Homer I. Watts relating to the real property covered by the antenuptial agreement.

It appears therefrom that under date of November 4, 1925, George W. Staggs and Martha A. Staggs, his wife, executed a mortgage to Land Credit Mortgage Company, which included, with other property, the northwest quarter of the southeast quarter, and the north half of the southwest quarter of section 2, township 4 north, range 35 east of the Willamette meridian in Umatilla county, Oregon; that Martha A. Staggs died on November 29, 1927, intestate, and that the above-described property was included in the inventory and appraisement of her estate; that George W. Staggs died on August 11, 1939, leaving a last will and testament dated December 17, 1937, whereby he appointed two of his sons trustees to handle and manage his property in the manner and form set forth in said will. Among the lands de65scribed in said will is the real property hereinbefore described. Paragraph C of the First Article of the will directed that the daughter of the testator should have the management, control and use of the property herein described, with other property, during the trust period and terminating on the expiration of the trust. The Ninth Article of the will provides:

"Upon the termination of the trust period of my estate I will, devise and bequeath, share and share alike, to my four children named in this will, and to their heirs, all of

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