528 P.2d 69 SABIN ET AL, Appellants, v. DEPARTMENT OF REVENUE, Respondent. Oregon Supreme Court.Argued September 11, 1974 Reversed and remanded November 15, 1974 Page 423 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 424 Appeal from Oregon Tax Court. CARLISLE B. […]