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BECHTEL v. STATE TAX COM.

228 Or. 123 (1961)

363 P.2d 1102

BECHTEL v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed July 26, 1961.

Petition for rehearing denied September 5, 1961.

Attorney(s) appearing for the Case

William M. Sloan, Grants Pass, argued the cause for appellant. On the briefs were Johnson, Telfer & Sloan, Grants Pass.

Donald Burnett, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief was Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

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

AFFIRMED.

O'CONNELL, J.

Plaintiff appeals from a judgment for defendant based upon an order sustaining defendant's demurrer to plaintiff's complaint. Plaintiff seeks to recover an alleged overpayment of income taxes paid to the state of Oregon under protest.

The tax in question was imposed upon plaintiff for capital gains arising out of two transactions involving the sale of certain property. It will be necessary to discuss only one of the transactions...

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