Reports of cases decided in the Oregon Tax Court

Reports of cases decided in the Oregon Tax Court volume 6 contents: Pages 1 through 9: Norman D. Jones as Executor of the Estate of Helen Jones, deceased v. Department of Revenue. Pages 10 through 20: T.J. Starker v. Department of Revenue. Pages 21 through 34: C. Dean Johnson and Ann C. Johnson v. Department of Revenue. Pages 35 through 39: The Eugene Yacht Club and Oregon Trail Council, Boy Scouts of America v. Department of Revenue. Pages 40 through 64: Astoria Plywood Corporation v. Department of Revenue. Pages 65 through 69: Richard Polehn v. Department of Revenue. Pages 70 through 81: Freightliner Corporation v. Department of Revenue. Pages 82 through 102: Miles Laboratories, Inc. v. Department of Revenue. Pages 103 through 115: American Condominium Homes, Inc., W.C. Sivers Co. and American Plaza Co. v. Department of Revenue. Pages 116 through 129: Tad McCoy, Personal Representative of the Will and Estate of Josephine McCoy, deceased v. Department of Revenue. Pages 130 through 138: Pratum Co-Op Warehouse v. Department of Revenue. Pages 139 through 151: Charles A. Rogers and H.M. Rogers; C.A. Reinhardt and Mary Reinhardt; John O. Reinhardt and Lucille I. Reinhardt; and Gary R. Holmstrom and Susan T. Holmstrom v. Department of Revenue. Pages 152 through 156: Sue Huston, Margaret Mead, Louise Krieger, Rose Muir, Patricia Murray, and David J. Krieger, Trustee v. Department of Revenue. Pages 157 through 165: Clarence D. Phillips, Personal Representative of the Estate of Ada E. Warner, deceased v. Department of Revenue. Pages 166 through 183: Paul B. Cole and Norma F. Cole; Jacob Kainen and Ruth Cole Kainen; Elizabeth C. Butler; Spencer R. Collins; R.T. Watts and Martha B. Lindsey; William H. Lindsey, Jr. and Jane C. Lindsey; James Barlow and Elizabeth Ann Barlow; William P. Watts and Elenor Watts; Louis Salmon and Elizabeth W. Salmon; Martha Lucille Pratt; Margaret W. Reider; Carl M. Margolin and Susie W. Margolun; Henry B. Case, Jr. and Roberta W. Case; Charles M. Fitts, Jr. and Jane W. Fitts v. Department of Revenue. Pages 184 through 193: Milton L. and Arlyne H. Ray v. Department of Revenue. Pages 194 through 197: Neil Venturacci and Mary Venturacci, husband and wife v. Department of Revenue. Pages 198 through 201: Albert R. Streiff v. Department of Revenue. Pages 202 through 208: Mariom L. Kingery, Personal Representative of the Estate of Lyle B. Kingery, deceased v. Department f Revenue. Pages 209 through 216: First National Bank of Oregon; Personal Representative of the Estate of Sidney Bliss v. Department of Revenue. Pages 217 through 227: Brooks Resources Corporation v. Department of Revenue. Pages 228 through 233: Virginia Reynolds, Personal Representative, as successor to Marvin Thomas and Alvin Reynolds, Co-Executors of the Estate of Casha Yates, deceased v. Department of Revenue. Pages 234 through 240: Chester Swenson, dba Swenson Lumber Co. v. Department of Revenue. Pages 241 through 250: Estate of David L. Seitz v. Department of Revenue. Pages 251 through 258: Reuel Curtis Jayne and Margaret Luise Jayne Kurzet, Personal Representative of the Estate of Margaret Fry Jayne, deceased v. Department of Revenue. Pages 259 through 267: Dwight Parr v. Department of Revenue. Pages 268 through 282: Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of Revenue. Pages 283 through 292: James Heenan, Sheriff and Tax Collector for Marion County, and Harold Domogalla, Assessor of Marion County v. Department of Revenue. Pages 293 through 303: Rogue River Packing Corporation v. Department of Revenue. Pages 304 through 312: Meadowland Ranches, Inc. v. Department of Revenue. Pages 313 through 324: Menasha Corporation v. Department of Revenue. Pages 325 through 334: Multnomah County v. Department of Revenue; Vedanta Society of Portland, Oregon, Intervenor. Pages 335 through 338: Norbud, Inc. v. Department of Revenue. Pages 339 through 346: Estate of Opal L. Anderson, deceased v. Department of Revenue. Pages 347 through 360: Manton A. and Frances I. Carl v. Department of Revenue. Pages 361 through 367: Malcolm H. Armour v. Department of Revenue. Pages 368 through 383: Valley River Center, an Oregon general partnership, the sole and only members of which are W.H. Shields, H.A. Andersen, Joseph Fought, Eugene H. Silke and Allan Penney; K.C. Properties, an Oregon general partnership, the sole and only members of which are Carlton Woodard, Joy Woodard, Kim C. Woodard, Kristen A. Woodard and Kim C. Woodard as Trustee for Todd C. Woodard; John F. McBurney; Grant Lovegren, individually and as Trustee; and McKen Properties, an Oregon general partnership, the sole and only members of which are Edward H. Wood, Robert E. Hirt, Darrell D. Dwyer and James Donahue, co-partners doing business as Valley River Inn v. Department of Revenue. Pages 384 through 388: Betty L. Adams, personally and as Personal Representative of the Estate of Stanley S. Adams, deceased, v. Department of Revenue. Pages 389 through 403: Lois M. Stuart, Personal Representative of the Estate of Chester John Blum, deceased v. Department of Revenue. Pages 404 through 412: Estate of Nicholas H. Daviscourt, deceased v. Department of Revenue. Pages 413 through 418: Iowa - Phoenix Corporation v. Department of Revenue. Pages 419 through 425: Co-Operative Security Corporation v. Department of Revenue. Pages 426 through 440: Robert G. Bauman, et al, dba Somerset Co-Venture and Rock Creek 185, Ltd. v. Department of Revenue. Pages 441 through 445: Frances B. Collinson, Individually and as Personal Representative of the Estate of Delbert Eugene Collinson, deceased v. Department of Revenue. Pages 446 through 453: Albany General Hospital v. Department of Revenue. Pages 454 through 457: Raymond C. and Virginia I. Larson v. Department of Revenue. Pages 458 through 466: H.K. Newell v. Department of Revenue. Pages 467 through 474: Claude and Margaret O'Neil v. Department of Revenue. Pages 475 through 487: The Anaconda Company (successor by merger to the Anaconda Wire and Cable Company and the Anaconda American Brass Company) v. Department of Revenue. Pages 488 through 495: Benevolent Protective Order of Elks, Lodge No. 1680 v. Department of Revenue. Pages 496 through 509: Robert E. Taylor v. Department of Revenue. Pages 510 through 520: Reorganized Church of Jesus Christ of Latter Day Saints v. Department of Revenue. Pages 521 through 532: German Apostolic Christian Church v. Department of Revenue. Pages 533 through 541: Eric Tharalson, Testamentary Trustee of Trust established by Will of Agnes E. Tharalson, and Estate of Gwendolyn Miller, deceased v. Department of Revenue. Pages 542 through 547: Ben W. Tannler v. Department of Revenue. Pages 548 through 558: Robert M. and Phyllis J. Brice v. Department of Revenue. Pages 559 through 578: Dorothy Bryant v. Department of Revenue. Includes table of cases, Oregon Tax Court rules, sample forms and subject index.