AFFIRMED.
GOODWIN, J.
This is an appeal by the Commissioners of the Oregon State Tax Commission from a decree in the circuit court which ordered a refund of certain income taxes and penalties sought by the taxpayers, James and Faith Kuhns, under ORS 314.460.
The parties will be referred to as the Commission and Kuhns. In 1952 and 1953 Kuhns was a member of the Weston Grain Growers, Inc., an agricultural cooperative association organized under ORS ch...
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