DIOCESE OF OREGON v. DEPT. OF REV., 266 Or. 501 (1973)

513 P.2d 1138

DIOCESE OF OREGON, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Oregon Supreme Court.Argued July 13, 1973
Affirmed September 10, 1973

Appeal from Oregon Tax Court.

HALL S. LUSK, Judge Pro Tempore.

AFFIRMED.

Walter J. Apley, Assistant Attorney General, Salem, argued the cause for appellant. With him on the brief were Lee Johnson, Attorney General, and G.F. Bartz, Assistant Attorney General, Salem.

Robert A. Leedy, Portland, argued the cause for respondent. With him on the brief were Bullivant, Wright, Leedy, Johnson, Pendergrass Hoffman, Portland.

Before O’CONNELL, Chief Justice, and McALLISTER, HOLMAN, HOWELL and BRYSON, Justices.

PER CURIAM.

This is an appeal by defendant Department of Revenue from a judgment of the Oregon Tax Court in favor of plaintiff taxpayer. 5 OTR 126 (1972). As recognized by the parties and by the Tax Court, the resolution to this case is controlled b Archdiocese of Portland in Oregon v. Department of Revenue of the State of Oregon, 266 Or. 419, 513 P.2d 1137, decided this day. Accordingly, the judgment of the Tax Court is hereby affirmed.

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