Oregon-Nevada-California Fast Freight, Inc. v. State Tax Commission

Defendants, acting as the State Tax Commission, assessed deficiency excise taxes against plaintiff for the years 1950, 1951 and 1952, and denied plaintiff’s claim for refund of excise taxes for the same years. Plaintiff has abandoned the refund claim for the year 1950 because of the statute of limitations. Plaintiff appealed to the circuit court for Multnomah county. *316That court set aside the order of the commission and awarded plaintiff the claimed refunds. The commission appeals. The ease was presented to the trial court upon an agreed statement of facts. No other evidence was submitted. It…