# West Hills, Inc. v. State Tax Commission

> Oregon Supreme Court · February 18, 1970 · 255 Or. 172

URL: https://www.frixlaw.com/law-library/cases/6911835

## Case

- **Full name:** WEST HILLS, INC. v. STATE TAX COMMISSION
- **Court:** Oregon Supreme Court
- **Decided:** February 18, 1970
- **Citations:** 255 Or. 172; 465 P.2d 233; 1970 Ore. LEXIS 388
- **Precedential status:** Published
- **Opinion:** Dissent by McAllister
- **Judges:** McAllister, Tongue
- **Cited by:** 3 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/6911835

## Opinion text

McALLISTER, J.,
dissenting.
In my opinion the decree of the Tax Court should be reversed and the opinion and order of the State Tax Commission numbered VL 68-87, dated April 16, 1968, should be reinstated. I, therefore, respectfully dissent.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6911835. Public record. Not legal advice.