Grell v. State Tax Commission

Peter M. Gunnar, Judge.

These four suits are consolidated for trial and decision. They present the same fundamental legal question and their operative facts vary only as to the parties and amounts involved. In each case, plaintiffs seek to set aside a commission Opinion and Order sustaining an additional assessment of income tax against them for the year in question. The cases are presented upon a combined stipulation of facts and combined briefs.

Plaintiffs in each case are the owners of farm real property in Linn County, Oregon. Under the power of eminent domain, the State of Oregon, acting…