Legal Opinion
Utgard v. State Tax Commission
Oregon Tax Court
Decided May 3, 1963PublishedCited by 6 opinions
1Opinion of the Court
Peter M. Gunnab, Judge.
This is a suit to set aside Opinion and Order No. 1-62-21 of the State Tax Commission, in which the defendant refused to consider the petition of plaintiff as not being timely filed, and to require the commission to consider the plaintiff’s claim. The case comes before this court upon the general demurrer of the defendant that the complaint does not state facts sufficient to constitute a cause of action or suit.
FACTS
The facts, as set forth in the complaint, are as follows: The plaintiff duly and timely filed his state income tax returns for the calendar years 1940,…
2Cases cited8 opinions
- State Highway Commission v. RawsonOregon Supreme Court · 1957
- Rosentool v. Bonanza Oil and Mine Corp.Oregon Supreme Court · 1960
- STATE Ex Rel APPLING v. CHASEOregon Supreme Court · 1960
- Inland Navigation Co. v. ChambersOregon Supreme Court · 1954
- Blyth & Co., Inc. v. City of PortlandOregon Supreme Court · 1955
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Patton v. Department of RevenueOregon Tax Court · 2005
- Castle Sawmills, Inc. v. State Tax CommissionOregon Tax Court · 1964
- Case v. Department of RevenueOregon Tax Court · 1988
- Stokes v. Department of RevenueOregon Tax Court · 1988
- Estate of Frances Tate v. Dept. of Rev.Oregon Tax Court · 1987
1 more not listed; retrieve them via the Exa API.