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SANTIAM FISH & GAME ASS'N v. TAX COM.

229 Or. 506 (1962)

368 P.2d 401

THE SANTIAM FISH & GAME ASSOCIATION v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed January 17, 1962.

Attorney(s) appearing for the Case

Richard Rink, Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, Gerald F. Bartz, Assistant Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Melvin Goode, Albany, argued the cause for respondent. On the brief were Goode & Goode, Albany.

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

REVERSED.

WARNER, J.

This is an appeal by the Oregon State Tax Commission, hereinafter referred to as the Commission, from a decree of the circuit court of Linn county, holding petitioner Santiam Fish & Game Association, hereinafter called the Association, exempt from corporation excise taxes under ORS 317.080 for the years 1953, 1954, 1955 and 1956.

The Association had appealed to the circuit court from the Commission's order No. 1-57-35, denying...

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