Case Name: DIOCESE OF OREGON, Respondent, v. DEPARTMENT OF REVENUE, Appellant
Court: Oregon Supreme Court
Jurisdiction: Oregon
Decision Date: 1973-09-10
Citations: 266 Or. 501
Docket Number: 
Parties: DIOCESE OF OREGON, Respondent, v. DEPARTMENT OF REVENUE, Appellant.
Judges: Before O’Connell, Chief Justice, and McAllister, Holman, Howell and Bryson, Justices.
Reporter: Oregon Reports
Volume: 266
Pages: 501–501

Head Matter:
Argued July 13,
affirmed September 10,1973
DIOCESE OF OREGON, Respondent, v. DEPARTMENT OF REVENUE, Appellant.
513 P2d 1138
Walter J. Apley, Assistant Attorney General, Salem, argued the cause for appellant. With him on the "brief were Lee Johnson, Attorney General, and G. P. Bartz, Assistant Attorney General, Salem.
Robert A. Leedy, Portland, argued the cause for respondent. With him on the brief were Bullivant, Wright, Leedy, Johnson, Pendergrass & Hoffman, Portland.
Before O’Connell, Chief Justice, and McAllister, Holman, Howell and Bryson, Justices.

Opinion:
PER CURIAM.
This is an appeal by defendant Department of Revenue from a judgment of the Oregon Tax Court in favor of plaintiff taxpayer. 5 OTR 126 (1972). As recognized by the parties and by the Tax Court, the resolution to this case is controlled by Archdiocese of Portland in Oregon v. Department of Revenue of the State of Oregon, 266 Or 419, 513 P2d 1137, decided this day. Accordingly, the judgment of the Tax Court is hereby affirmed.