Miller v. State Tax Commission

Peter M. G-unnar, Judge.

This is a suit to set aside defendant’s Opinion and Order No. I-63-6, which sustained an additional assessment of personal income taxes against plaintiffs for the calendar year 1958.

In 1958, plaintiffs owned a single unit farm in Linn County, Oregon. During that year, the State of Oregon, acting through its State Highway Department, threatened to condemn a 26.8 acre strip of land running through plaintiffs’ farm, as right-of-way for Interstate 5, a nonaccess freeway. The condemnation of this strip as proposed and consummated separated plaintiffs’ farm into two…