624 P.2d 93 KULICK et al, Appellants, v. DEPARTMENT OF REVENUE, Respondent. TC 1195; 1196; 1197; 1198, SC 26841Oregon Supreme Court.Argued and submitted October 6, 1980. Affirmed February 18, 1981. In Banc[*] [*] Howell, J., retired November 30, 1980. Appeal from the Oregon Tax Court. Carlisle B. Roberts, Judge. Page 508 Eli Uncyk, New York, […]