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KRAUSS v. DEPARTMENT OF REVENUE

480 P.2d 703 (1971)

Lew F. KRAUSS and Helen C. Krauss, Husband and Wife, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Lewis N. Krauss and Kathryn Krauss, Husband and Wife, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. Fred R. Krauss and Patricia Krauss, Husband and Wife, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. John P. Krauss, Appellant, v. Department of Revenue, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided February 18, 1971.

Attorney(s) appearing for the Case

Thomas S. Moore and Frank E. Magee, Portland, argued the cause and filed a brief for appellants.

Richard A. Uffelman, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen. of Or., and Ira W. Jones, Asst. Atty. Gen., Salem.

Before O'CONNELL, C.J., and DENECKE, HOLMAN, BRYSON, and SCHWAB, JJ.

HOLMAN, Justice.

This is an appeal from a decision of the tax court affirming an order of the Department of Revenue. Krauss et al. v. Department of Revenue, 4 OTR Adv.Sh. 43 (1970). The plaintiffs are partners in Rough and Ready Lumber Company. They acquired ownership over the period from 1945 to 1952 by buying a portion at a time the interests of the partners who previously had owned the business.

From its inception, three years before plaintiffs began purchasing...

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