Wilson v. Department of Revenue

DENECKE, J.,

dissenting.

I dissent for the reasons stated in my dissent in Berry v. Tax Commission, 241 Or 580, 397 P2d 780, 399 P2d 164 (1965). In 1971 and 1973 the legislature essentially corrected the ineqMty which caused tMs litigation; therefore, this constitutional issue will not arise again in this context. Oregon Laws 1971, ch 672; Oregon Laws 1973, ch 269.

O’Connell, C. J., joins in this dissent.