JOHNSON v. STATE TAX COMMISSION


245 Or. 390 (1966)

421 P.2d 993

JOHNSON v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed December 30, 1966.


Attorney(s) appearing for the Case

Walter J. Apley, Assistant Attorney General, Salem, argued the cause for appellant. On the briefs with him were Robert Y. Thornton, Attorney General, and Alfred B. Thomas, Assistant Attorney General, Salem.

William E. Dougherty, Portland, argued the cause and submitted the brief for respondent.

Before McALLISTER, Chief Justice, and PERRY, O'CONNELL, DENECKE and REDDING, Justices.


AFFIRMED.

PER CURIAM.

This is an appeal by the State Tax Commission from a decision and decree of the Oregon Tax Court (Johnson v. Tax Commission, 2 OTC Adv Sh 329) allowing a refund claim for income taxes paid on a fiduciary return for the year 1959 by the taxpayer. The matter was tried before the lower court based on a statement of stipulated facts. The sole issue involved in this case is whether the taxpayer...

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