Van Natta v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal from assessments of additional Western Oregon Timber Severance Tax for 1987, 1988 and 1989. The parties stipulated the facts and agreed to submit the matter to the court on briefs.

The undisputed facts show that plaintiffs’ father, George Van Natta, owns certain timberland. Plaintiffs operate a logging business as a partnership. Plaintiffs have logged timber owned by their father for approximately 20 years. During the three years in question, plaintiffs had written agreements with their father concerning the logging of the timber. One agreement covers…