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BUSH v. STATE TAX COMMISSION

244 Or. 261 (1966)

416 P.2d 1021

BUSH v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed July 28, 1966.

Attorney(s) appearing for the Case

Randall S. Jones, Portland, argued the cause for appellant. With him on the brief were Garthe Brown and James R. Carskadon, Jr., Portland.

Walter J. Apley, 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 O'CONNELL, GOODWIN, LUSK and HAMMOND, Justices.

AFFIRMED.

HAMMOND, J. (Pro Tempore).

This is an appeal from a decree of the Oregon Tax Court denying a claim of plaintiff of a bad debt loss of $30,000 charged off on plaintiff's tax return for 1962. Plaintiff contended that she made loans to her daughter in such amount and that the debt became worthless in 1962.

The court held "that plaintiff failed to show a loan was made, that if such a loan was made, it was an arms'-length transaction, and that...

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