Legal Opinion
Roberts v. State Tax Commission
Oregon Supreme Court
Decided January 24, 1962PublishedCited by 8 opinions
1Opinion of the CourtGoodwin, J.
The Oregon State Tax Commission appeals from a decree of the circuit court which ordered a refund of income taxes paid. The Commission had assessed the tax upon certain payments made by a corporation to the wife of a deceased employe.
It is conceded that inheritance taxes were paid pursuant to OES 118.010 on the fair market value of the contract out of which this dispute arises:
“EMPLOYMENT CONTEACT
“Eoberts Bros, by and through its duly appointed President and pursuant to authority of the Board of Directors in consideration of past, present and future services to be performed by Mr. E. H.…
2Cases cited9 opinions
- In Re Buell's EstateOregon Supreme Court · 1941
- Rhodes v. RhodesCourt of Appeals of Kentucky (pre-1976) · 1953
- Ireland v. LesterMichigan Supreme Court · 1941
- Irwin v. First National BankOregon Supreme Court · 1958
- McCleery v. Woodmen of the WorldOregon Supreme Court · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1969
- Holmes v. MorganCourt of Appeals of Oregon · 1995
- Keller v. Department of RevenueOregon Supreme Court · 1994
- Willamette-Western Corporation v. Columbia Pacific Towing CompanyCourt of Appeals for the Ninth Circuit · 1972
- Miller v. CothranCourt of Appeals of Arkansas · 2008
3 more not listed; retrieve them via the Exa API.