Gamble v. State Tax Commission

Plaintiff brought this refund suit for state income taxes paid and appeals from an adverse decision of the Oregon Tax Court. 2 OTR 459.

Plaintiff and Ted Gamble were husband and wife. In 1960 they paid $475,000 federal income taxes, the amount shown as due on their joint return for the year 1959. Two hundred forty thousand dollars was paid on income attributable to Mr. Gamble and $235,000 on income attributable to Mrs. Gamble. Mr. Gamble subsequently died in 1960. Plaintiff as surviving wife, filed a joint Oregon income tax return for the year *6231960. No one disputes her right to do so. She…