Legal Opinion
Dryer v. State Tax Commission
Oregon Tax Court
Decided February 28, 1963Published
1Opinion of the Court
Peter M. Gtjnnar, Judge.
This is a suit to set aside State Tax Commission opinion and order No. 1-62-8, by which plaintiff was denied her claims for refund of income taxes paid by her as executrix on behalf of the estate of Horace A. Dryer, deceased, for the fiscal years ending on August 31 of 1958,1959, and 1960.
FACTUAL SITUATION
On September 2,1956, Horace A. Dryer died testate in Washington County, Oregon. At the time of his death he was a resident of Washington County, Oregon, and was seised and possessed of certain real and personal properties in Oregon and in Walla Walla County,…
2Cases cited14 opinions
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Freuler v. HelveringSupreme Court of the United States · 1934
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
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