McCain v. State Tax Commission

Under date of October 14, 1959, the Oregon State Tax Commission entered its determination, in a proceeding pursuant to ORS 314.455, denying the plaintiff’s claim of refund of income taxes theretofore, as plaintiff contends, unlawfully collected from him by the commission. Plaintiff received notice of such determination on October 15, 1959. On December 11, 1959, the plaintiff filed a complaint against the commission in the circuit court of Multnomah county for the purpose of obtaining relief from such determination as authorized by ORS 314.460(1), and on *488December 14, 1959, caused a duly…