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GROTE v. STATE TAX COMMISSION

445 P.2d 129 (1968)

Theo GROTE et Ux., Respondents, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon, Department 2.

Decided September 25, 1968.

Attorney(s) appearing for the Case

Walter J. Apley, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Atty. Gen., and Alfred B. Thomas, Asst. Atty. Gen.

John R. Hay, Portland, argued the cause for respondents. With him on the brief were Davies, Biggs, Strayer, Stoel and Boley, and Dennis F. Todd, Portland.

Before PERRY, C.J., and SLOAN, GOODWIN, HOLMAN and LUSK, JJ.

LUSK, Justice.

This is a suit by a taxpayer1 contesting a deficiency assessment of income tax. The Tax Court overruled defendant's demurrer to the complaint and entered a decree setting aside the assessment, 3 OTR Adv Sh 59. Defendant appeals.

The complaint alleges:

"I "Plaintiff, Theo Grote, while a resident of the State of Washington, in 1939 acquired through inheritance certain farm and ranch lands situated...

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