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SWENSON v. DEPARTMENT OF REVENUE

553 P.2d 351 (1976)

276 Or. 1

Chester SWENSON, Dba Swenson Lumber Co., Concerning Yield Taxes On Forest Crops during 1973, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, Department 2.

Decided August 20, 1976.

Attorney(s) appearing for the Case

David O. Horne, Eugene, argued the cause for appellant. On the brief was Gary K. Jensen, Eugene.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Lee Johnson, Atty. Gen., Salem.

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

O'CONNELL, Justice.

This is an appeal by plaintiff taxpayer from a decision of the Oregon Tax Court rejecting plaintiff's claim for a refund of yield taxes on forest crops for the 1973 tax year.1

The Tax Court correctly states the question at issue as follows: "The main question presented is whether the statutory language of ORS 321.310(2),2 requiring the Department...

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