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FIRST NAT. BANK v. TAX COM.

244 Or. 28 (1966)

415 P.2d 744

THE FIRST NATIONAL BANK OF OREGON ET AL v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed and remanded June 15, 1966.

Attorney(s) appearing for the Case

James A. Larpenteur, Jr., Portland, argued the cause for appellants. With him on the briefs were Mautz, Souther, Spaulding, Kinsey & Williamson, Portland.

Alfred B. Thomas, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Attorney General, and Gerald F. Bartz, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and SLOAN, GOODWIN, HOLMAN and SCHWAB, Justices.

REVERSED AND REMANDED.

SCHWAB, J. (Pro Tempore).

This is an appeal from a decree of the Oregon Tax Court upholding as modified an income tax deficiency imposed by defendant against plaintiffs. 2 OTR Adv

[244 Or. 30]
Sh 187. The deficiency resulted from an exchange of stock of Engineering Supply Company in return for certain shares of the capital stock of Gabriel Boiler Company, both Oregon corporations, during the calendar year...

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