Legal Opinion
Gamble v. State Tax Commission
Oregon Tax Court
Decided December 6, 1966PublishedCited by 2 opinions
1Opinion of the Court
Edward H. Howell, Judge.
Plaintiff filed this suit after the defendant com mission denied plaintiff’s claim for a refund of personal income taxes for 1963 and assessed a deficiency against the plaintiff for the year 1964.
The facts have been stipulated.
Plaintiff and Ted E. Gamble were wife and husband until the latter’s death in May, 1960. Plaintiff has not remarried.
For the year 1959 plaintiff and her husband filed a joint United States income tax return and reported a substantial gain from the sale and liquidation of Gamble Enterprises, Inc. During 1960 and prior to Mr. Gamble’s death…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Taft v. HelveringSupreme Court of the United States · 1940
- Helvering v. JanneySupreme Court of the United States · 1940
- Calvin v. United StatesDistrict Court, D. Colorado · 1964
3Cited by2 opinions
- Gamble v. State Tax CommissionOregon Supreme Court · 1967
- Newell v. Department of RevenueOregon Tax Court · 1976