REVERSED.
This is a suit brought by Jennie D. Keyes, as plaintiff-respondent, a resident of Oregon (hereinafter called the taxpayer), against the Tax Commission of the State of Oregon, the defendant-appellant (hereinafter called the Commission), for the refund of a portion of income taxes which she claims she was entitled to as a credit on her personal income tax returns for the years 1947, 1948, 1949 and...
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