Legal Opinion

Keyes v. CHAMBERS

Oregon Supreme Court

Decided February 13, 1957PublishedCited by 40 opinions

1Opinion of the CourtWarner, J.

This is a suit brought by Jennie D. Keyes, as plaintiff-respondent, a resident of Oregon (hereinafter called the taxpayer), against the Tax Commission of the State of Oregon, the defendant-appellant (hereinafter called the Commission), for the refund of a portion of income taxes which she claims she was entitled to as a credit on her personal income tax returns for the years 1947, 1948, 1949 and 1950. These returns included the Canadian income received by the taxpayer in those years. She had previously paid under protest the amounts for which recovery is now sought. Her application to the…

2Cases cited25 opinions

  1. First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
  2. Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928
  3. State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
  4. Kidd v. AlabamaSupreme Court of the United States · 1903
  5. Llinois Central Railroad v. MinnesotaSupreme Court of the United States · 1940

20 more not listed; retrieve them via the Exa API.

3Cited by40 opinions

  1. Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
  2. Warm Springs Lumber Co. v. State Tax CommissionOregon Supreme Court · 1959
  3. Burnham v. Franchise Tax BoardCalifornia Court of Appeal · 1959
  4. Unander v. PASQUILLOregon Supreme Court · 1957
  5. Schmitt v. State Tax CommissionOregon Tax Court · 1962

35 more not listed; retrieve them via the Exa API.

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