Oregon Can Tax Montana Trust With State Resident Beneficiary

July 29, 2021, 10:49 PM

Oregon can tax the value of a Montana trust included in the estate of an Oregon resident who was the trust’s income beneficiary, the Oregon Supreme Court ruled Thursday.

Helene J. Evans had sufficient enjoyment of the trust to create the minimum association necessary for Oregon to tax the assets, Justice Meagan A. Flynn said in the opinion.

More: The court also rejected arguments from Evans’ estate that even if Oregon has a minimum connection to the assets its taxation violates the Due Process Clause of the U.S. Constitution.

Court Action: The court affirmed the judgment ...

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