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MARTIN BROS. CONTAIN. & T. PR. v. STATE TAX COM'N

449 P.2d 430 (1969)

THE MARTIN BROS. CONTAINER AND TIMBER PRODUCTS CORP., a Corporation, Appellant, v. P.F. LINIGER, C.H. Mack and F.H.W. Hoefke, Commissioners of the STATE TAX Commission, Respondents.

Supreme Court of Oregon, In Banc.

Decided January 22, 1969.

Attorney(s) appearing for the Case

Irving Rand, Portland, argued the cause for appellant. With him on the briefs was George W. Mead, Portland.

Theodore de Looze, Asst. Atty. Gen., Salem, argued the cause for respondents. With him on the brief were Robert Y. Thornton, Atty. Gen., and Richard A. Uffelman, Asst. Atty. Gen., Salem.

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

HOLMAN, Justice.

The defendant State Tax Commission levied a corporate excise tax deficiency assessment against plaintiff for the year 1963. Plaintiff brought a proceeding in the Oregon Tax Court to set aside the assessment. 3 OTR Adv.Sh. 117 (1967). It appealed to this court from an adverse determination there.

Plaintiff was the owner of a sawmill which was destroyed by fire in the year 1963. At the time of the mill's destruction it had a depreciated value...

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