Oregon Supreme Court June 21, 1977, No. 944, SC 24563 (Stuart v. Department of Revenue)

DENECKE, C. J.

The issue is whether a transfer of a farm was a gift made in contemplation of death and, therefore, at the death of the transferror the property became subject to the Oregon inheritance tax.

The Department of Revenue and the Oregon Tax Court held the transfer was a gift in contemplation of death and subject to Oregon inheritance taxes. 6 OTR Adv Sh 389 (1976).