McPherson v. Fisher

This is a suit instituted under chapter 335, General Laws of Oregon, 1931, for the purpose of reviewing the action of the State Tax Commission in refusing to assess plaintiff’s intangible income tax for the year 1931 under the law known as the Property Tax Belief Act of 1929, section 69-1501, et seq., Oregon Code 1930.

Plaintiff, during the entire year of 1931, was the wife of George L. McPherson and for that year had a net income from intangibles, owned by her separately, of $488.94. For the same year, her husband had a net income from all sources in excess of $3,000. Plaintiff made her…