Henderson v. State Tax Commission

Petek, M. Gunnar, Judge.

This is a suit to set aside the defendant’s Opinion and Order No. 1-62-22, assessing against the plaintiff in her fiduciary capacity additional state income taxes for the tax year 1959. It is tried in this court upon stipulated facts.

FACTS

This case arises out of a factual situation which already has made two trips to the Supreme Court of this state. As found by the Supreme Court in the later decision, Daniel v. Donohue, 215 Or 373, 333 P2d 1109 (1959), at page 376, the facts are as follows:

“Mary C. Vogt died on July 17, 1935, leaving a will which she had executed on…