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LATOURETTE v. STATE TAX COMMISSION

453 P.2d 431 (1969)

Earl C. LATOURETTE, Jr., Trustee for Earl C. Latourette Trust, Appellant, v. STATE TAX COMMISSION, Respondent.

Supreme Court of Oregon, Department 1.

Reargued April 10, 1969.

Decided April 16, 1969.

Attorney(s) appearing for the Case

Jacques B. Nichols, Portland, argued the cause for appellant. With him on the briefs were William E. Scarborough, Jr., and Pattullo, Gleason & Hinson, Portland.

Gerald F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Robert Y. Thornton, Atty. Gen., Salem.

Before McALLISTER, P.J., and SLOAN, O'CONNELL, GOODWIN, DENECKE, HOLMAN and LANGTRY, JJ.

Argued and Submitted before Department 1 January 8, 1969.

LANGTRY, Justice pro tem.

The appellant is trustee of the Earl C. Latourette Trust. He appeals from a decision of the Oregon Tax Court (Latourette v. Commission, 3 OTR Adv.Sh. 127 (1967)) which held that the trust, and not the individual grantors who established it, must pay state income tax on gains realized on sales of property in the trust corpus.

Earl C. Latourette died in 1956. His estate...

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