Card — Berry v. State Tax Commission

| In the Supreme

of the United States

nn TERM _ ;

“999H

NATHANIEL E. BERRY,

Plaintiff- Appellant,

Vv.

‘STATE TAX COMMISSION:

: . Detendant- Appellee.

On Anpeal trom the Supreme Court of the

State of Oregon

JURISDICTIONAL STATEMENT

ROBERT N. Gyo,

Attorney for Appellant,

1430 American Bank Building,

Portland, Oregon 97205.

ee ene

gi , STEVENS-NESS LAW PUB. CO., PORTLAND, ORE. . 5-65

i wet rt tit th le at al

TABLE OF CONTENTS

Page

Jurisdictional EARS Ace ne ER nO 1

Opinions Below © AER. SALE RTE ie 2

_ Jurisdiction oh SCD \ Cees Stee ee BD eet ae,

1. Nature of\the Proceedings Seer er erie ore “2

2. Date of Decree and __ SEES RER Seen era neren 3

. 3. Statute Conferring Jurisdiction .........02....0..0.2..... 3

4. Cases Sustaining Jurisdiction — 000... s

5. State Statute Challenged 002 . §

6. Constitutional and Statutory Provisions ~

; IE ei cide mmtewsneninvantbnernntnsttsleninaianipmanaipaaniier a

Questions Presented sec in Reduce saciokieationiccnias 4

Statement of the Case Shah ANC 6

1. Statement of Pacts —.:............... ae 6

2. Manner of Raising Federal Questions ........... 8

3. The Federal s anemenen are Substantial ......... 10 .

. See nienaile ea veraeanneee RE ORs x.. 21

Appendices:

A. 1. Opinion of Oregon Supreme Court _.. <apcirunie Al

7 Dissenting Opinion, Oregon Supreme Court _..A5

3. Decree of Oregon Supfeme Court _...22+00.00000...... AQ

4. Opinion Denying Petition for Rehearing sree Al10

5. Order Denying Petition for Rehearing ........... All

6. Opinion of Oregon Tax RINE chine ope ecicenetints Al2

7. Opinion and Order of State Tax Commission A19

8. Legal Department Memorandum ..................... AR

ii ‘ . ® ; |

TABLE OF CONTENTS (Cont) » .

) pes . Page

. a: Constitutional and Sines Provisions In-

BMI he SRE oe Ree ee ee nO OC ee Bl

, Oregon Admission Act |. pena nee I: Bl

_ Oregon Personal Income Tax Act of 1953 eee B2.

A

.. TABLE OF CASES

- |. Page.

Allied Stores of Ohio, Inc. v. Bowers, 358 US. 522,

79 S. Ct. 437, 3 L. Ed. 2d 480 (1959)

tine: 2 Ee Se

| Berry v. State Tax Commission, 1 O.T.C. Adv. Sh.

483 (1964) _..._.. LOT: Wen ae ean 9, 10, 12, 14

| Berry v. State Tax Commission; 79 Or. Adv. Sh. 689,

397: P.2d.°780 (1964), 80 Or. _Adv.: Sh. 179, 399

P.2d 164 (1965) 207. 2, 10, 14, 15, 16, 17, 20

Goodwin v. State Tax Commission,’ 286. App: Div.

— 694, 146 N.Y.S.2d 172 (1955), 1. N.Y.2d 680, 133

-N.E.2d:711 (1956), 352 U.S. 805, 77 S. Ct./47,_.

~1-L. Ed. ‘2d REE: EE AEA NE Seta ee nL Ae .16,-17

Mullaney v. Anderson, 342 U.S. 415, 72 S. Ct. 428,

96 L. Ed. 458 (1952) pecsnssecessezsenes hy 22, 13, 24, 16, 17

Shaffer v. Carter, 252 U.S..37, 40 S. Ct. 221, 64.L:

Ed. 445° (1920) ........... ial edaiacwten eta 3, 18, 19, :

State v. Ashley, 73 N.M. 267, 387 P.2d 588 (1963)

Travis v. Yale~& Towne Mfg. Co,, 252 U.S. 60, .

S.Ct. 228, 64 L. Ed. 460 (1920) *.

PP ea eee ..3, 10, 12, 13, 14, 15, 16, 17, 18, 19, 20.

Wheeling Steel Corp. v. Glanders, 337 U.S. 562, 69 -

_ §. Ct..1291, 93 L.. Ed. 1544 (1949)

oi Wise | ES YES 16, 17, 20

CONSTITUTION OF THE UNITED STATES

“Article IV, Section 2, Clause 1... 2;4, 5,8, 10, 12, B1_

Article VI, Clause 1 ............... “dy 4, 5,9, 10, 11, 12, Bl

saa eeeaten Amendment, Section Sees 2, 4, 8,:10, 12, Bl .

FEDERAL STATUTES

OURS UNI), Ot. 19... -

Oregon Admission Act, Act of February . 14, 1859, 11.

Stat. = Wi mceers | SAS

iv

TABLE OF CASES (Cont.) Soe Q

a : eS ~—_

oa Pres, Orecon STATUTES , a,

Act of June 3, 1859, First Extra Session, 29, Deady’: s

SS TSE ea: 4, 11, B2,

ORS ‘19.005 et I inh Linesiiacincien Re er See wae RO 3°

Gile sentee OF G00...........005 2.0.0... sada cinioeatinaan 2

OO I neces es gudenessinnsnsnpnsensoniymtneneninenecaarencnnt 3 -s

Oregon Personal Income Tax Act of 1953, ORS c.

ae x ETT IT Banssestnnsnennsnecransneqeecdngenveasa 4,B2

S «ES RE 3, 7, 8, 9, 10, 11, 14, 15, B4

COUR BOG ID 6 nian cscsngissnssentonasievsnssidnnaencnnananpnacanens 17

IIIT © scxsscenscateniacccoumnabiniion Ree OL EL OL” eS 17

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Su the Supreme Cowt

nf the Huited States |

" OcroneR Term 1964

NATHANIEL -E. BERRY, g

| Plaintitf-Appellant, .

STATE TAX COMMISSION, —_ . ms

pe ' Detendant-Appellee. | _

a : |

On Appeal from the Supreme Court of the

_ State of Oregon

JURISDICTIONAL STATEMENT

TT

Appellant appeals from the decree’ of the Supreme

Court of the State of Oregon, entered on December 31,

1964, affirming a decree of the Oregon Tax Court which

dismissed appellant’s complaint. Appellant submits this

_ Statement to show that the Supreme Court of the United

States has. jurisdiction of the appeal and that substantial

questions are presented. sie # a