Welch Holding Co. v. Galloway

This is an appeal from a decree of the circuit court for Multnomah county, setting aside an order of the State Tax Commission rejecting the plaintiff’s claims for refund of corporation excise taxes paid for the years 1929 and 1930. The necessary statutory steps were taken to bring the question before this court.

During July, 1930, the plaintiff filed an excise return for 1929, accompanied by an affidavit stating that the corporation owed no excise tax for that year. On or about April 1, 1931, the plaintiff filed an excise return for 1930, which also indicated that the corporation owe"d no…