Oregon Supreme Court: Estate of Evans v. Dept. of Revenue

In Estate of Evans v. Dept. of Rev., the Oregon Supreme Court upheld the the estate taxation of intangible QTIP upon the death of a surviving spouse, solely on the basis of her Oregon residence, as consistent with the federal Due Process Clause.  (Decedent spouse had died a resident of Montana.  The trust was testamentary and established under Montana law.  (The trustee was Montana resident.)

Review the entire case here. 

Special thanks to Paul M. Cathcart (Hemenway & Barnes, LLP, Boston, MA) for bringing this case to my attention.