Johnston v. State Tax Commission

As revealed by the complaint in this matter, the plaintiffs filed with the defendant Oregon State Tax Commission their income tax return for the year 1953. On February 26,1957, the commission, acting pursuant to ORS 316.605, duly mailed to them its notice of a claimed deficiency and proposed assessment with reference thereto. This disclosed an additional tax claimed in the amount of $479.64, plus interest. This form, as required by ORS 316.605, supra, bore the certificate of the auditor, the defendant Bosco, in words as follows:

“This is to certify that I have audited the return referred to…