MARTIN BROS. v. COMMISSION, 3 OTR 111 (1967)

MARTIN BROS. CONTAINER AND TIMBER PRODUCTS CORP. v. STATE TAX COMMISSION In the Oregon Tax Court. August 11, 1967. Involuntary conversion — Nonrecognition of gain 1. ORS 316.295 allows a nonrecognition of gain on property involuntarily converted into similar property or nonrecognition of gain to the extent that the amount of money realized on the […]

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