| Or. | Sep 10, 1973

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 Or. Tax 126" date_filed="1972-09-29" court="Or. T.C." case_name="Diocese of Oregon v. Department of Revenue">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.

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