COOS HEAD TIMBER CO. v. TAX COMM

PER CURIAM.

This is an appeal by the State Tax Commission from a decision of the Oregon Tax Court reported 3 OTR 201.

The law of this case is governed by our opinion in Coos Head Timber Company v. State Tax Commission, 3 OTR 143 decided this day, 255 Or. 1, 463 P.2d 569.

The facts are set forth in the opinion of the Tax Court which opinion is adopted as our own.

The judgment of the Oregon Tax Court is affirmed.