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ROBERTS v. STATE TAX COM.

229 Or. 609 (1962)

368 P.2d 342

ROBERTS ET AL v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed January 24, 1962.

Attorney(s) appearing for the Case

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Attorney General, and Donald H. Burnett, Assistant Attorney General, Salem.

James H. Clarke, Portland, argued the cause for respondent. With him on the brief were Frank H. Spears and Koerner, Young, McColloch & Dezendorf, Portland.

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

REVERSED.

GOODWIN, J.

The Oregon State Tax Commission appeals from a decree of the circuit court which ordered a refund of income taxes paid. The Commission had assessed the tax upon certain payments made by a corporation to the wife of a deceased employe.

It is conceded that inheritance taxes were paid pursuant to ORS 118.010 on the fair market value of the contract out of which this dispute arises:

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