# Sproul v. State Tax Commission

> Oregon Supreme Court · May 29, 1963 · 234 Or. 567

URL: https://www.frixlaw.com/law-library/cases/6910268

## Case

- **Full name:** SPROUL et ux v. STATE TAX COMMISSION
- **Court:** Oregon Supreme Court
- **Decided:** May 29, 1963
- **Citations:** 234 Or. 567; 382 P.2d 99; 1963 Ore. LEXIS 446
- **Precedential status:** Published
- **Opinion:** Concurrence by Sloan
- **Judges:** Connell, Goodwin, McAllister, Perry, Rossman, Sloan
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6910268

## Opinion text

SLOAN, J.,
specially concurring.
I concur in the opinion filed. However, I think attention should be directed to and emphasis given *578 two recent decisions of the Supreme Court of the United States. U. S. v. Gilmore, decided February 18, 1963, 31 LW 4207 and U. S. v. Patrick, decided the same day and now found at 31 LW 4211. These cases bring into much sharper focus the precise basis for denying the deduction of legal costs in this and other forms of litigation. The opinion filed here is sufficient for the case at hand. But this kind of case, it is to be hoped, will be rare. The Gilmore and Patrick eases, although each arose from divorce proceedings, provide a more distinct answer to this case and to the more commonplace questions that arise in income tax problems of this nature.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6910268. Public record. Not legal advice.