KUHNS v. STATE TAX COM.


223 Or. 547 (1960)

355 P.2d 249

KUHNS ET UX v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed September 7, 1960.


Attorney(s) appearing for the Case

Carlisle B. Roberts, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, and Curtis A. Levin, Assistant Attorney General, Salem.

Robert M. Kerr, Portland, argued the cause for respondent. With him on the brief were Tooze, Kerr & Tooze, Portland.

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


AFFIRMED.

GOODWIN, J.

This is an appeal by the Commissioners of the Oregon State Tax Commission from a decree in the circuit court which ordered a refund of certain income taxes and penalties sought by the taxpayers, James and Faith Kuhns, under ORS 314.460.

The parties will be referred to as the Commission and Kuhns. In 1952 and 1953 Kuhns was a member of the Weston Grain Growers, Inc., an agricultural cooperative association organized under ORS ch...

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