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STATE v. KOENIG

218 Or. 86 (1959)

342 P.2d 139

STATE OF OREGON v. KOENIG

Supreme Court of Oregon.

Affirmed July 15, 1959.

Petition for rehearing denied September 16, 1959.

Attorney(s) appearing for the Case

Bernard P. Kelly, Medford, argued the cause for appellant. With him on the brief was Edward C. Kelly, of Medford.

Peter S. Herman, Assistant Attorney General for Oregon, Salem, argued the cause for respondent. On the brief were Robert Y. Thornton, Attorney General for Oregon, and John R. McCullough and Robert R. Hollis, Assistant Attorneys General for Oregon.

Before McALLISTER, Chief Justice, and ROSSMAN, O'CONNELL and CRAWFORD, Justices.

AFFIRMED.

CRAWFORD, J. (Pro Tempore).

The Public Utilities Commissioner filed an action under ORS 767.370 to collect an assessment of taxes entered by the Commissioner, proceeding under ORS Chapter 767. The assessment had become final under ORS 767.365. Issues were framed by the amended complaint, the amended answer consisting of a general denial, though admitting the Commissioner made "an attempted and purported assessment", and an affirmative defense alleging...

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