Legal Opinion
Ehrman v. Galloway
Oregon Supreme Court
Decided December 6, 1938PublishedCited by 3 opinions
1Opinion of the CourtBailey, J.
This is an appeal by the defendants, who constitute the state tax commission, from a decree setting aside an order of the commission disallowing the claim of the respondent, Minnie F. Ehrman, for refund of additional intangibles income taxes and personal income taxes paid for the years 1933 and 1934. The defendants’ demurrer to the amended complaint was overruled and upon the failure of the defendants to plead further, the decree which is here appealed from was entered.
Briefly stated, the ground on which the plaintiff claims a refund of the additional taxes above mentioned is that during the…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. PhellisSupreme Court of the United States · 1921
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
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3Cited by3 opinions
- Welch Holding Co. v. GallowayOregon Supreme Court · 1939
- Inland Development Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1941
- Bernard v. Gary J. Lekas, P.C.Court of Appeals of Oregon · 1993