Willoughby v. State Tax Commission

Peter M. Gtjnnar, Judge.

This is a suit to set aside defendant’s Opinion and Order No. I-63-4, which sustained an additional assessment of personal income taxes against plaintiffs for the calendar year 1958.

In 1958, plaintiffs owned a farm .situated in Linn and Lane Counties, Oregon. During that year, the State of Oregon, acting through its State Highway Department, threatened to condemn 44.6 acres of plaintiffs’ farm as right-of-way for Interstate 5, a nonaceess freeway. This condemnation would divide plaintiffs’ farm into two separate properties, would reduce the value of plaintiffs’…