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ROY L. HOUCK & SONS v. TAX COM.

229 Or. 21 (1961)

366 P.2d 166

ROY L. HOUCK & SONS v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed November 8, 1961.

Attorney(s) appearing for the Case

John C. Mull, Assistant Attorney General, Salem, argued the cause for appellants. With him on the briefs was Robert Y. Thornton, Attorney General, Salem.

Orval N. Thompson, Albany, argued the cause for respondent. On the brief were Weatherford & Thompson, Albany.

Before McALLISTER, Chief Justice, and WARNER, PERRY, SLOAN, O'CONNELL, GOODWIN and LUSK, Justices.

AFFIRMED.

WARNER, J.

This is an appeal by the Oregon State Tax Commission, hereinafter referred to as the Commission, from a decree of the circuit court reversing in part and modifying a Commission Opinion and Order made after a review of an order of the Linn County Board of Equalization which placed certain personal property of Roy L. Houck & Sons (a partnership), petitioner-respondent, hereinafter referred to as Houck, on the assessment roll of that...

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