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BERRY v. TAX COMMISSION

241 Or. 580 (1965)

397 P.2d 780

399 P.2d 164

BERRY ET UX v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed December 31, 1964.

Petition for rehearing denied February 10, 1965.

Order of dismissal of appeal November 12, 1965.

Attorney(s) appearing for the Case

Robert N. Gygi, Portland, argued the cause for appellants. With him on the brief were Keane, Haessler, Bauman and Harper, Portland.

John C. Mull, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and PERRY, SLOAN, O'CONNELL, GOODWIN, DENECKE and LUSK, Justices.

U.S. Supreme Court order of dismissal of appeal November 12, 1965.

AFFIRMED.

GOODWIN, J.

The plaintiffs appeal from a decree of the Oregon Tax Court which denied them a refund of part of the state income tax which they paid for 1959. The plaintiffs are husband and wife, and at all material times were residents of California. The opinion of the Tax Court is reported in 1 OTC Adv Sh 483 (1964).

The State Tax Commission denied the taxpayers certain...

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