" Board of Regents of University of Wisconsin v. Illinois, 404 Ill. 193, 198, 88 N.E.2d 489, 492 (1949). Plaintiff relies on two cases, In Re Klose's Estate, 147 Or. 512, 34 P.2d 636 (1934) and First National Bank of Amarillo v. United States, 422 F.2d 1385 (10th Cir 1970) in which the courts allowed deductions for settlements. Both, however, are distinguishable. In In Re Klose's Estate the amount of a settlement was excluded from taxation as compensation for services rendered and because the money was in a German bank where it could never have been reached by the executor except for the compromise.

No real property was involved in that case. In In re Klose's Estate, 147 Or. 512, 513, 34 P.2d 636, the question decided was whether a bank account in Germany in favor of one, who, at the time of his death, was a resident of Oregon, was subject to a tax under the inheritance tax laws of Oregon. No real property was involved. In Haas v. Holman, 143 Or. 141, 21 P.2d 795, this court considered the nature and character of Laura A. Leonard's interest in the estate of her brother Herman C. Leonard, who devised all of his property to his executor in trust to sell and dispose of at public or private sale as the executor should deem for the best interests of the estate, the proceeds thereof to be distributed to the beneficiaries, one of whom being the said Laura A. Leonard.