Bechtel v. State Tax Commission

Plaintiff appeals from a judgment for defendant based upon an order sustaining defendant’s demurrer to plaintiff’s complaint. Plaintiff seeks to recover an alleged overpayment of income taxes paid to the state of Oregon under protest.

The tax in question was imposed upon plaintiff for capital gains arising out of two transactions involving the sale of certain property. It will be necessary to discuss only one of the transactions since the legal problem presented by plaintiff in connection with both of the transactions is the same.

In 1948 plaintiff’s husband purchased 100 shares of stock of a…