Legal Opinion

Merkle v. State Tax Commission

Oregon Tax Court

Decided December 3, 1965Published

1Opinion

ON REHEARING

Harold Banta, of Banta, Silven & Young, Baker, argued the Motion on Rehearing and filed briefs for plaintiffs. Walter J. Apley, Assistant Attorney General, Salem, argued against the motion for rehearing and submitted a brief for the defendant. Decision modifying order of State Tax Commission rendered January 7, 1966. Lyle R. Wolef, Judge (Pro Tempore).

The plaintiffs in their motion to reconsider and modify the decision rendered herein on December 3, 1965, ask the court to hold that the amount of $8475.00 paid in settlement of the Kurt G-. Hirsch will contest was deductible as a…

2Cases cited17 opinions

  1. Lyeth v. HoeySupreme Court of the United States · 1938
  2. Kornhauser v. United StatesSupreme Court of the United States · 1928
  3. Commissioner of Internal Revenue v. FieldCourt of Appeals for the Second Circuit · 1930
  4. Keyes v. CHAMBERSOregon Supreme Court · 1957
  5. Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963

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