Oregon Tax Court March 10, 1964 (Berry v. State Tax Commission)

Peter M. Gunnar, Judge.

This is a suit to set aside State Tax Commission Opinion and Order No. I-62-27, which denied plaintiffs’ nonbusiness deductions for medical expenses, payment of interest on loans in California, union dues, bank fees, car insurance and telephone expense.

Throughout 1959, plaintiffs were, and they still are, residents of California.