GAMBLE v. STATE TAX COMMISSION


248 Or. 621 (1968)

432 P.2d 805

436 P.2d 558

GAMBLE, Appellant, v. STATE TAX COMMISSION, Respondent.

Supreme Court of Oregon.

Affirmed October 25, 1967.

Petition for rehearing denied January 24, 1968.


Attorney(s) appearing for the Case

Morris J. Galen, Portland, argued the cause for appellant. With him on the briefs were Tonkon & Galen, Portland.

Walter J. Apley, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief was Robert Y. Thornton, Attorney General, Salem.

Tonkon & Galen and Morris J. Galen, Portland, filed briefs in support of the petition.

Robert Y. Thornton, Attorney General, Walter J. Apley and G.F. Bartz, Assistant Attorneys General, Salem, contra.

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


AFFIRMED.

DENECKE, J.

Plaintiff brought this refund suit for state income taxes paid and appeals from an adverse decision of the Oregon Tax Court. 2 OTR 459.

Plaintiff and Ted Gamble were husband and wife. In 1960 they paid $475,000 federal income taxes, the amount shown as due on their joint return for the year 1959. Two hundred forty thousand dollars was paid on income attributable to Mr. Gamble and $235,000 on income attributable to Mrs. Gamble...

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