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HUCKABA v. JOHNSON

573 P.2d 305 (1978)

281 Or. 23

Carey J. HUCKABA, Appellant, v. Lee JOHNSON, Attorney General of the State of Oregon, and Department of Revenue, State of Oregon, John J. Lobdell, Director, Respondents.

Supreme Court of Oregon, Department 2.

Decided January 3, 1978.

Attorney(s) appearing for the Case

Paul J. Speck, Bend, argued the cause for appellant. On the briefs were E.G. Nilsson and Williver & Forcum, Bend.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondents. With him on the brief were James A. Redden, Atty. Gen., and Theodore W. de Looze, Chief Tax Counsel, Salem.

Before HOLMAN, P.J., TONGUE and HOWELL, JJ., and RICHARDSON, J. Pro Tempore.

RICHARDSON, Justice Pro Tempore.

This is a suit for declaratory judgment brought before the Oregon Tax Court pursuant to ORS chapter 28. The suit challenges the constitutionality of ORS 316.067(3) of the Personal Income Tax Act. ORS 316.067(1)(c) allows a deduction from taxable income of payments received under a retirement system established by the United States; including military retirement systems. The challenged statute, ORS 316.067(3), denies this exclusion...

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