Cohn v. State Tax Commission

The plaintiff made his individual income tax return for the year 1923, in which he deducted $20,000 which he paid during that year on some notes which he had given in the preceding year in settlement of an action brought against him to recover damages. The defendant Tax Commission refused to allow the deduction and levied upon him an additional tax. He seeks to recover this with interest.

Having applied to the Commission for a revision, which was denied, he has brought this proceeding under Sections 30 and 31 of Chapter 316 of the General Laws of Oregon for 1925, reading thus:

“Section 30. A…