Bailey v. State Tax Commission

Edwajbd H. Howell, Judge.

The issue in this case is whether, under the applicable Oregon income statutes and regulations, the plaintiffs are entitled to deduct as a business expense certain wages paid to unemancipated minor children.

Plaintiffs are orchardists and farm 300 acres of cherries, apples and peaches in Wasco County. During 1963 seven of plaintiffs’ children worked in the orchards and plaintiffs deducted the amount paid the minor children as a business expense. The defendant disallowed the wages and plaintiffs filed suit in this court. The defendant commission found, and the parties…