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LINNTON PLYWOOD ASSN. v. STATE TAX COMMISSION

241 Or. 1 (1965)

403 P.2d 708

LINNTON PLYWOOD ASSOCIATION v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed with instructions June 30, 1965.

Attorney(s) appearing for the Case

Robert M. Kerr, Portland, argued the cause for appellant. On the briefs were Tooze, Powers, Kerr, Tooze & Morrell, Portland.

Gerald F. Bartz, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Attorney General, and Theodore W. De Looze, Assistant Attorney General, Salem.

Goldsmith, Siegel & Goldsmith, Portland, filed a brief for the Agricultural Cooperative Council of Oregon, an Oregon corporation, as amicus curiae.

Before McALLISTER, Chief Justice, and PERRY, SLOAN, O'CONNELL, GOODWIN, DENECKE and HOLMAN, Justices.

REVERSED WITH INSTRUCTIONS.

PERRY, J.

This is an appeal from the decree of the Oregon Tax Court denying plaintiff's claim for tax refunds of corporate excise taxes paid by the plaintiff for the tax years 1958 and 1959. 2 OTC Adv Sh 1 (1964).

The plaintiff contends that it erroneously included as income in each of the taxable years the year-end net proceeds of the plaintiff's business operation which it retained...

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