650 P.2d 923 WARD et ux, Appellants, v. DEPARTMENT OF REVENUE, Respondent. SC 28228Oregon Supreme Court.Argued and submitted June 7, 1982. Affirmed September 21, 1982. Page 507 In Banc[*] [*] Denecke, C.J., retired June 30, 1982. Appeal from Tax Court.[**] [**] Unpublished opinion No. 1366 (9/23/81). Carlisle B. Roberts, Judge. Gary D. Allen, Salem, argued […]