Wassom v. State Tax Commission

Peter M. Gunnar, Judge.

This is a suit to set aside defendant’s Opinion and Order No. 1-63-2, -which sustained an additional assessment of personal income taxes against plaintiffs for the calendar year 1958.

In 1958, plaintiffs owned a single unit farm, consisting of approximately 1,170 acres, in Linn County, Oregon. During that year the State of Oregon, acting through its State Highway Department, threatened to condemn an 18 acre strip of land running through plaintiffs’ farm, as right-of-way for Interstate 5, a nonaceess freeway. The condemnation of this strip separated about 1,000 acres of…