Courtney v. State Tax Commission

Peter M. Gunnar, Judge.

This is a suit to set aside defendant’s Opinion and Order No. 1-63-38, which denied plaintiffs’ claimed refund of income taxes for the calendar year 1961. The case was submitted upon stipulation and briefs.

In 1960, plaintiffs sold an apartment house and furnishings in Corvallis upon an installment contract to Gerrald M. and DeLores J. Stark.

After the Starks had paid a total of $8,826.90, a controversy arose. On June 16, 1961 plaintiffs declared Starks to be in default and, without prior notice, declared a forfeiture. Pour days later, the Starks informed plaintiffs that…