Legal Opinion
Berry v. State Tax Commission
Oregon Supreme Court
Decided November 12, 1965PublishedCited by 20 opinions
1Opinion of the CourtGoodwin, J.
The plaintiffs appeal from a decree of the Oregon Tax Court which denied them a refund of part of the state income tax which they paid for 1959. The plaintiffs are husband and wife, and at all material times were residents of California. The opinion of the Tax Court is reported in 1 OTC Adv Sh 483 (1964).
The State Tax Commission denied the taxpayers certain personal deductions. The claimed deductions were for medical expenses, interest on loans in California, and other similar personal items. During the year covered by their 1959 tax return, the taxpayers received income from a trust of real…
2Cases cited7 opinions
- Toomer v. WitsellSupreme Court of the United States · 1948
- Shaffer v. CarterSupreme Court of the United States · 1920
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Goodwin v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1955
- Alsos v. KendallOregon Supreme Court · 1924
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3Cited by20 opinions
- Anderson v. TiemannNebraska Supreme Court · 1967
- Salorio v. GlaserSupreme Court of New Jersey · 1983
- Jarvill v. City of EugeneOregon Supreme Court · 1980
- Lunding v. New York Tax Appeals TribunalSupreme Court of the United States · 1998
- Tharalson v. State Department of RevenueOregon Supreme Court · 1978
15 more not listed; retrieve them via the Exa API.