EARL C. LATOURETTE, JR., TRUSTEE v. STATE TAX COMMISSION In the Oregon Tax Court. November 8, 1967. Trust — Revocable — Grantor taxed 1. Income is taxable to the grantors of a trust if the trust is revocable under ORS 316.830. Otherwise it is taxable to the trust under ORS 316.815(5). Trust — Grantor taxed […]