Powrie v. State Tax Commission

Peter, M. Gunnar, Judge.

This is an appeal from opinion and order No. 1-61-40 of the State Tax Commission sustaining against plaintiffs a deficiency assessment for the income tax year 1955. It comes before the court upon a general demurrer by the defendant, and the decision upon the demurrer is determinative of the entire appeal.

A. L. Powrie died on March 16, 1955, while being a resident of Oregon and subject to Oregon income tax. For the years prior to 1955, he had reported his income on the calendar year basis. On or about April 14, 1956, a decedent’s final Oregon income, tax return for the-…