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WEST HOUSE, INC. v. STATE TAX COM.

228 Or. 167 (1961)

364 P.2d 598

WEST HOUSE, INC. v. STATE TAX COMMISSION SUPERIOR GARMENT COMPANY, INC. v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed September 6, 1961.

Attorney(s) appearing for the Case

Eugene E. Feltz, Portland, argued the cause for appellants. With him on the brief were Jacob, Jones & Brown, Portland.

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

Before McALLISTER, Chief Justice, and WARNER, SLOAN, O'CONNELL and LUSK, Justices.

REVERSED.

O'CONNELL, J.

This is a consolidated appeal from the decrees of the circuit court for Multnomah county sustaining the omitted property assessments levied against each of the petitioners. The cases came before the circuit court upon a petition for review of the orders of the State Tax Commission upholding an omitted property assessment against the petitioner West House, Inc. for the tax years 1954-1955 and 1955-1956, and against the petitioner Superior...

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