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BURRELL v. STATE TAX COMMISSION

460 P.2d 1020 (1969)

James H. BURRELL and Irene Burrell and Robert C. Burrell and Alice C. Burrell, Respondents, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon.

Decided November 19, 1969.

Rehearing Denied December 16, 1969.

Attorney(s) appearing for the Case

Richard A. Uffelman, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Atty. Gen., and Carlisle B. Roberts, Asst. Atty. Gen., Salem.

Bernard F. Bednarz, Salem, argued the cause and filed a brief for respondents.

Before PERRY, C.J., and SLOAN, O'CONNELL, GOODWIN, DENECKE and HOLMAN, JJ.

SLOAN, Justice.

In 1966, plaintiffs James Burrell and Robert Burrell were transacting business in Salem as a partnership. In the latter part of that year the partnership assets were transferred to a corporation formed by Burrells for the purpose of exchanging the stock in the corporation for all of the assets and liabilities of the partnership. It was stipulated that the transfer was a tax free exchange pursuant to both federal and state statutes. Section 351, Internal...

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