Oregon ex rel. Ellis v. Krause

The state of Oregon through its tax commission brought this action, pursuant to the reciprocal tax enforcement statutes (ORS 305.250 (now 305.610) and RCW 4.24.140; 4.24.1411) existing between the states of Washing*689ton and Oregon, to enforce Oregon income tax claims for 5 years (1953 to 1957 inclusive) together with penalties and interest.

The complaint was-filed in Skamania County August 14, 1962; the defendant having been served personally on May 15,1961.

The answer raised the issue of the statute of limitations.

The case was tried June 17, 1963, and on October 11, 1963, the trial judge filed a…