UTGARD v. STATE TAX COMM.


236 Or. 596 (1964)

390 P.2d 182

UTGARD v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed March 11, 1964.


Attorney(s) appearing for the Case

Robert R. Carney, Portland, argued the cause for appellant. With him on the briefs were Thomas S. Moore and Maguire, Shields, Morrison, Bailey & Kester, Portland.

Carlisle B. Roberts, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Robert Y. Thornton, Attorney General and Donald H. Burnett, Assistant Attorney General, Salem.

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


AFFIRMED.

SLOAN, J.

Plaintiff filed individual income tax returns with the commission for certain calendar years between 1940 and 1949. In 1952, the commission issued to plaintiff notice of deficiency assessments on the returns as filed. In 1959, plaintiff paid the assessments. In 1961, plaintiff filed an appeal to the tax commission seeking a refund of the additional assessments he had paid. The commission decided the appeal was not filed within the time...

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