U.S. NAT'L BANK v. TAX COMMISSION


233 Or. 478 (1963)

378 P.2d 989

THE UNITED STATES NATIONAL BANK v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed February 27, 1963.


Attorney(s) appearing for the Case

Donald J. Georgeson, Portland, argued the cause for appellant. With him on the briefs were Charles P. Duffy and Davidson, Duffy & Stout, Portland.

John C. Mull, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief were Robert Y. Thornton, Attorney General, Salem and Richard Rink, Assistant Attorney General, Salem.

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


AFFIRMED.

SLOAN, J.

The State Tax Commission sustained deficiency assessments in respect to income tax returns filed for the years 1957 and 1958 by plaintiff bank as the executor of the estate of Frank M. Penepacker, deceased. Plaintiff sought review of the commission's order in the circuit court as provided by ORS 314.460 prior to the amendment of that section in 1961. The trial court affirmed the commission. Plaintiff appeals.

On February 25, 1955...

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