Schumacher v. State Tax Commission

Edward H. Howell, Judge.

This is a suit to set aside an order of defendant commission assessing additional income taxes against plaintiff for the years 1959, 1960 and 1961.

For many years prior to his death in 1959, Daniel Schumacher and his wife, the plaintiff herein, were co-owners and operators of a cattle ranch in Lake County, Oregon. During all years subsequent to 1951 they filed their Oregon income tax return on an inventory basis, using the “unit-livestoek-price” method. For the tax year 1959 plaintiff filed a joint return with the deceased as his widow and for 1960 and 1961 plaintiff…