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COOS HEAD TIMBER COMPANY v. STATE TAX COMMISSION

463 P.2d 569 (1970)

COOS HEAD TIMBER COMPANY, an Oregon Corporation, Respondent, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon.

Decided January 14, 1970.

Attorney(s) appearing for the Case

Theodore W. de Looze, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Atty. Gen., and G.F. Bartz, Asst. Atty. Gen., Salem.

Joseph McKeown, Coos Bay, argued the cause for respondent. On the brief were McKeown, Newhouse & Johansen, Coos Bay.

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

PER CURIAM.

This is an appeal by the State Tax Commission from a decision of the Oregon Tax Court reported in 3 OTR Adv.Sh. 217.

The law of this case is governed by our opinion in Coos Head Timber Company v. State Tax Commission, 3 OTR Adv.Sh. 155, decided this day, 463 P.2d 569.

The facts are set forth in the opinion of the Tax Court which opinion is adopted as our own.

The judgment of the Oregon Tax Court...

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