McCAIN v. STATE TAX COM.


227 Or. 486 (1961)

360 P.2d 778

363 P.2d 775

McCAIN v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed April 5, 1961.

Petition for rehearing denied July 11, 1961.


Attorney(s) appearing for the Case

Norman E. Anderson, Portland, argued the cause for appellant. On the brief were Reiter, Day & Anderson, Portland.

Richard Rink, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Attorney General, Salem, and Alfred B. Thomas, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and ROSSMAN, PERRY, GOODWIN and LUSK, Justices.


AFFIRMED.

LUSK, J.

Under date of October 14, 1959, the Oregon State Tax Commission entered its determination, in a proceeding pursuant to ORS 314.455, denying the plaintiff's claim of refund of income taxes theretofore, as plaintiff contends, unlawfully collected from him by the commission. Plaintiff received notice of such determination on October 15, 1959. On December 11, 1959, the plaintiff filed a complaint against the commission in the circuit court of...

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