Legal Opinion
Kuhns v. State Tax Commission
Oregon Supreme Court
Decided September 7, 1960PublishedCited by 14 opinions
1Opinion of the CourtGoodwin, J.
This is an appeal by the Commissioners of the Oregon State Tax Commission from a decree in the circuit court which ordered a refund of certain income taxes and penalties sought by the taxpayers, James and Faith Kuhns, under OES 314.460.
The parties will be referred to as the Commission and Kuhns. In 1952 and 1953 Kuhns was a member of the Weston Grain Growers, Inc., an agricultural cooperative association organized under ORS ch 62, which governs the organization and operation of cooperatives as business organizations. In addition to being a member of the cooperative, Kuhns was also a patron…
2Cases cited7 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. EubankSupreme Court of the United States · 1941
- Commissioner v. HansenSupreme Court of the United States · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Christofferson v. CHURCH OF SCIENTOLOGY, ETC.Court of Appeals of Oregon · 1982
- Ozark Border Electric Cooperative v. StacyMissouri Court of Appeals · 1961
- LINNTON PLYWOOD ASSN. v. State Tax CommissionOregon Supreme Court · 1965
- Associated Reforestation Contractors, Inc. v. State Workers' Compensation BoardCourt of Appeals of Oregon · 1982
- Dial Temporary Help Service, Inc. v. ShrockDistrict Court, D. Oregon · 1996
9 more not listed; retrieve them via the Exa API.