McClung v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff appeals from the Department of Revenue’s Order No. VL 78-789, dated December 26, 1978. In that order, the department found that plaintiff was the owner of certain timber severed from lands belonging to defendants Whitlatch and Ostapkevich, and therefore concluded that plaintiff was liable for payment of Eastern Oregon timber severance taxes imposed for the quarters ending March 31 and June 30, 1976, pursuant to ORS 321.425 (1975 Replacement Part), 321.435 and 321.465. Plaintiff alleges that he acquired only a license to cut the timber, not title to the…