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ORE.-NEV.-CALIF. FREIGHT v. STATE TAX COM.

223 Or. 314 (1960)

353 P.2d 541

OREGON-NEVADA-CALIFORNIA FAST FREIGHT, INC. v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed June 15, 1960.

Petition for rehearing denied August 5, 1960.

Attorney(s) appearing for the Case

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, and Theodore W. de Looze, Assistant Attorney General, Salem.

Ferris F. Boothe, Portland, argued the cause for the respondent. With him on the brief were Black, Kendall & Tremaine.

Before McALLISTER, Chief Justice, and ROSSMAN, WARNER, PERRY, SLOAN, O'CONNELL and GOODWIN, Justices.

REVERSED.

SLOAN, J.

Defendants, acting as the State Tax Commission, assessed deficiency excise taxes against plaintiff for the years 1950, 1951 and 1952, and denied plaintiff's claim for refund of excise taxes for the same years. Plaintiff has abandoned the refund claim for the year 1950 because of the statute of limitations. Plaintiff appealed to the circuit court for Multnomah county. That court set aside the order...

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