JOHNSTON v. STATE TAX COM.


218 Or. 110 (1959)

342 P.2d 799

JOHNSTON ET UX v. STATE TAX COMMISSION ET AL

Supreme Court of Oregon.

Affirmed August 11, 1959.

Petition for rehearing denied September 16, 1959.


Attorney(s) appearing for the Case

Warde H. Erwin, Portland, argued the cause for appellants. On the briefs were Barzee, Leedy & Erwin and Herman L. Lind, Jr., Portland.

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief were Walter J. Apley, Assistant Attorney General, Salem, and Robert Y. Thornton, Attorney General, Salem.

Before McALLISTER, Chief Justice, and LUSK, WARNER and MILLARD, Justices.


AFFIRMED.

WARNER, J.

As revealed by the complaint in this matter, the plaintiffs filed with the defendant Oregon State Tax Commission their income tax return for the year 1953. On February 26, 1957, the commission, acting pursuant to ORS 316.605, duly mailed to them its notice of a claimed deficiency and proposed assessment with reference thereto. This disclosed an additional tax claimed in the amount of $479.64, plus interest. This form, as required by ORS...

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