645 P.2d 27 PACIFIC FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION, Respondent, v. DEPARTMENT OF REVENUE, Appellant. TC 1359, SC 27631Oregon Supreme Court.Argued and submitted October 6, 1981. Affirmed May 19, 1982. Appeal from Oregon Tax Court.[*] Carlisle B. Roberts, Judge. [*] 8 OTR 466 (1980). Theodore W. de Looze, Chief Counsel, Tax Division, Salem, argued […]